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Išlaidų apskaitos sistemos / Systems of cost accouting

The object of research - absorption, variable, activity-based and backflush cost accounting systems.
The aim of research – after the comparison of cost accounting systems will be performed, with reference to data received from questionnaires, to reveal the appliance of cost accounting systems in Lithuania, evaluate company’s using traditional and modern cost calculation systems, products cost of goods sold decreasing possibilities, possibilities of more effectively recourses managing.
The objectives of the work – after the theoretical managerial cost accounting systems have been studied up, to identify the absorption, variable, activity-based and backflush cost accounting systems differences, advantages and disadvantages; to compare cost accounting systems; to substantiate appliance of Just-In-Time expediency.
These methods were used while writing the work: Lithuanian and foreign authors work on cost accounting systems literature collection, analysis, graphic, comparison, descriptive, questionairing, and generalization of research results.
After the absorption, variable cost systems have been analyzed, it came to conclusion that absorption cost calculation is expedient for long term and variable for short term business decisions.
Activity based costing (ABC) allows to assign indirect manufacturing costs by accounting them by activities and applying specific cost calculation unit – cost driver.
Just-in-Time philosophy (JIT) considers the possibility to reduce the indirect... [to full text]

Identiferoai:union.ndltd.org:LABT_ETD/oai:elaba.lt:LT-eLABa-0001:E.02~2005~D_20050525_142721-96503
Date25 May 2005
CreatorsPurlytė, Justina
Contributorsdoc. dr. Stončiuvienė, Neringa, Oponentas: doc.dr.Zinkevičienė, Danutė, prof. habil.dr. Lakis, V., Prof.habil.dr.Ramanauskas, Julius, Doc. Dr. Žaltauskienė, Nijolė, Recenzentas doc. dr. Bružauskas, Valentinas, Doc. Dr. Stončiuvienė, Neringa, Doc. Dr. Genienė, Milda, Lekt. Dr. Jatkūnaitė, Dalia, Doc. Dr. Slavickienė, Astrida, Lithuanian University of Agriculture
PublisherLithuanian Academic Libraries Network (LABT), Lithuanian University of Agriculture
Source SetsLithuanian ETD submission system
LanguageLithuanian
Detected LanguageEnglish
TypeMaster thesis
Formatapplication/pdf
Sourcehttp://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050525_142721-96503
RightsUnrestricted

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