Valdymo apskaitos sritys ir ryšiai

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Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Language:
Lietuvių kalba / Lithuanian
Title:
Valdymo apskaitos sritys ir ryšiai
Alternative Title:
Fields and registers of management accounting
Authors:
Mackevičius, Jonas
In the Journal:
Ekonomika. 2001, t. 55-56, p. 51-63
Keywords:
LT
Apskaita / Accounting; Finansai. Kapitalas / Finance. Capital; Išlaidos / Expenditure.
Summary / Abstract:

LTReikšminiai žodžiai: Finansinė apskaita; Gamybinė apskaita; Išlaidų apskaita; Valdymo apskaita; Cost accounting; Financial accounting; Management accounting; Manufacturing accounting; Production accounting.

ENTerms and definitions of management accounting are critical estimated in the article. Especially great importance is attached for differences and common traits between financial and management accounting. Schemes of connection of management accounting witch cost and production accounting are presented. It is proved that there is not yet determinates the accounting field of management accounting, i.e. that fields which must investigate management accounting. [text from author]

ISSN:
1392-1258; 2424-6166
Subject:
Related Publications:
Viešųjų išlaidų vadybos tobulinimo galimybės Lietuvoje / Gediminas Dubauskas. Viešasis administravimas. 2003, Nr. 3, p. 80-90.
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https://www.lituanistika.lt/content/35305
Updated:
2018-12-17 10:54:30
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