Valdymo apskaita : sunkiai atsakomi klausimai

The subject of the study is handbooks, manuals, tutorials and training aids on management accounting, written by Lithuanian and foreign authors. The aim of the study is to raise important management accounting issues and attempt to provide answers. The comprehensive analysis of works on management accounting, written by foreign and Lithuanian authors, show that different authors have different understanding of the content of management accounting. Different names of management accounting emerged as the result of incorrect translations from foreign languages and insufficient understanding of the essence and content of the type of accounting. The analysis of opinions of different authors allows for the conclusion that the management accounting is a composite part of the accounting system, which as a science and a practical subject formed from cost accounting and calculation of production costs and gradually expanded and continues to expand its limits. Distinguishing of management accounting as a self-sufficient type of accounting is related to keeping of commercial secrets on certain areas of activities of companies. The financial accounting data are accessible to all the users of information and the information, provided by management accounting is a commercial secret both to external users and the employees of the company, who do not have the direct relation to the resolved problem. The study showed that the management accounting may not be identified with cost accounting and calculation. The area of management accounting is significantly wider. The functions of planning, control and forecasting are especially important in the management process therefore management accounting should be viewed upon as a tool for regulation of the prospects and evaluation of the activities of the company, as well as the system for making optimum management decisions