The subject of the research is production costs classification used in the Lithuanian manufacture enterprises and farmers’ farms. The goal of the work is to reason the expedience of selection of the classification features in practice and to measure the adaptation opportunities of the selected classification features in the Lithuanian enterprises and farmers’ farms, after the costs classification potential have been analysed. The tasks are as follows: 1) to analyse the principle of production costs and classification potential, and to reason the expedience of selection of the classification features; 2) to analyse individual types of costs according to the selected classification features; 3) to check and measure the adaptation opportunities thereof in practice. The research methods include the logical analysis of economic literature containing comparison and summarizing of theoretical statements. The practical experience of costs classification gained in the Lithuanian manufacture enterprises and agricultural partnerships has been analysed using the method of analysis and synthesis. The results of the research have been described using the methods of comparison and summarizing the outcome, as well as the monographic method of analysis. After having analysed the principle of costs and classification potential thereof with regard to the objectives set in the area of cost accounting, the selected costs classification features are introduced in the work, which are essential in... [to full text]

This thesis is focused for accounting responsability, which purpose is capturing the responsibility of individual economic centers and evaluation of their performance. The work is divided into two parts. The theoretical part explains the basic concepts of responsibility accounting. The practical part is already focused on the application of responsibility accounting in selected company. First, it is characterized by the company and its line of business. Furthermore, it analyzes the organizational structure of the company, based on results together with the scope of business are proposed economic centers. Individual departments are compiled results of operations and established key performance indicators used to evaluate the performance of departments. The work could especially contribute to the eventual development of society.