I n this master’s research project, there are defined long-term asset management (usage, accounting) problems, analysed and systematized aspects of theoretical and practical long-term asset management using laws and principles of Republic of Lithuania and opinions of Lithuanian and foreign authors. Moreover, there was analysed classification, purchasing, tariffing and pricing of long-term material asset in accounting and reparation, selling, transcription accounting using the example of JSC “Flamega”. In this paper there is given an analysis of long-term material asset composition, structure and dynamics. In addition, there are given calculations of long-term material asset profitability, net profitability, turnover, receptivity, renovation and others indicators and given their forecast for coming period. Hypothesized opinions of various authors were proved out, because results of research did not let identify bigger problems of long-term material asset management that affected success and work results improvement of analysed company.

My work is focused on the area of long-term asset, especially on its accounting in various accounting software and on the advantage and disadvantage, which are adherent to several these software. The theoretical part contains a description of long-term asset from the accounting and tax view. The theoretical part is focused on the description of an assessing, an acquisition, a depreciation, valutation and on the discard too. Foundation for this section was mainly from recommended and other technical literature. After reading up of this sources I have quite clearly staked out particular terms and differencies between them. The second part of my work is a practical section, that comes out of knowledge from the theoretical part. My work is there at full lenght focused on the particular accountig software and ways of proccessing long-term asset evidence in that. These programmes are Money S3 and Stereo Ježek. Between them there are diametrical differences even on the first sight, because both of them use another operation system. In analysis of accountig in programme Stereo Ježek I have come out from knowledge picked up during my studies at the Commercial academy of České Budějovice. But not only my experience, I also used experince of the teachers on that school, who come into the contact with this software every day. Students works there in this software for a one year. The second accounting system is Money S3. In analysis of it, I used my experience from the study on the South Bohemian Univerzity of České Budějovice. The other important, practical experience with this software I have gained from an accountant in one of the acconting company in České Budějovice. Finally there is comparison of advantages and disadvantages of those chosen software, that clearly shows that Money S3 is more modern and more complex. Money S3 is made for accounting in small and medium companies. On the other hand it is neccesary to say, that programme Stereo Ježek fully satisfies the needs of most of acconting entities, because Stereo Ježek has only particular problem, which are not so important for acconting in it. For exmple it is not so well-aranged costum help is provided not easy costum survey. Both of accounting softwares are nevertheless full-valued, and competitive in comparison with other products in our market.