Praktinės valdymo apskaitos problemos vidutinėse ir mažosiose įmonėse

• Jefimovas, Borisas
• Kanapickienė, Rasa

LTValdymo apskaitos problemų aktualumą lemia teoriniai ir praktiniai poreikiai. Lietuvoje domimasi moderniomis valdymo apskaitos teorijomis, tačiau teoriniai ieškojimai ne visada patenkina praktinius poreikius. Reikia pripažinti, kad modernūs kaštų apskaitos modeliai labiau aktualūs stambioms įmonėms. Turint omenyje, jog Lietuvoje vyrauja vidutinės ir mažosios įmonės, svarbu, jog ir juose būtų taikomi teorinių ieškojimų valdymo apskaitos srityje, rezultatai. Straipsnyje siejami teoriniai ieškojimai valdymo apskaitos srityje su praktiniais poreikiais, analizuojamos valdymo apskaitos problemos mažose ir vidutinėse įmonėse. [Iš leidinio]

ENThe importance of accounting problems is predetermined by theoretical and practical needs. In Lithuania, there is a great interest in modern management accounting theories; however theoretical efforts are not always able to satisfy the practical needs. It should be acknowledged that the modern cost accounting models are more suitable for large enterprises. As small and medium enterprises prevail in Lithuania, it is important to ensure that the results of theoretical efforts in the field of management accounting are applied in those enterprises. The article relates theoretical efforts in the management accounting field to practical needs. The practical need of applying modern cost accounting models depends on the size of an enterprise. Such need is quite low at small and medium enterprises, which do not have sufficiently large cost centres. In the absence of individual cost centres, application of complex distribution methods for indirect costs and operating expenses is irrational. Object of the research. This explains the fact why the managers of small and medium enterprises do not use modern management accounting policies in practice. Small businesses find it more important to use the accounting information, for instance for tax purposes. However the above should not prevent the practical implementation of theoretical efforts in the field of cost accounting. The calculation of product cost price represents one of the major preconditions for a correct pricing policy. The management accounting enables to control production and other costs.It ensures that the costs are correctly related to the revenue and enables to forecast possibilities for reducing costs. Such problems are relevant in both large and small and medium enterprises. The purpose of this article is practical application of modern management accounting theories at small and medium enterprises. Research methodology. The research was performed with reference to publications; it used surveys, systematic literature analysis, methods of generalisation and interpretation, research of the management accounting possibilities at small and medium enterprises, mathematical statistical methods of analysis, result synthesis. Conclusions. The work analyses the possibilities of applying the provisions of modern management accounting theories at small and medium enterprises. It suggests a model of cost price calculation, where the small and medium enterprise costs would be calculated by using traditional and modern management accounting methods. The article suggests distributing the production costs of small and medium enterprises by using traditional methods of cost price calculation and the elements of modern management accounting theories being applied for operating expenses. The work shows that it is easier to use the method of calculating the production cost price when the raw material price increase rate is calculated, which is very important for small and medium enterprises. It also shows that small and medium enterprises are able to achieve good economic results if they apply the suggested cost price calculation model in their work. [From the publication]