Daiva Tamulevičienė

Vilnius University · Department of Accounting and Auditing

With the rise of environmental problems caused by human activities, such as misuse of natural resources, rapid deforestation, and discharge of radioactive and other chemical waste into water bodies, soil and the atmosphere, environmental management accounting has emerged as a tool for promoting sustainable development and reducing negative environm...

No costing method can guarantee that cost accuracy will be 100% correct. This is primarily due to the problem of attributing indirect costs to the cost of a product or service. However, in recent decades, most of the research on the allocation of indirect costs has focused on Activity Based Costing (ABC) method, which is too complex and too costly...

Purpose: The aim of this article is to compare the concepts of earnings management and creative accounting and to determine their similarities and differences. Methodology/approach: In the study, it is assumed that earnings management and crea- tive accounting are two different phenomena. A comparative study is carried out in three stages using the...

Earnings management and creative accounting are widely debated in the scientific literature and create confusion when analysing the issues of manipulations. The terms “earnings management” and “creative accounting” are used both in different and in similar contexts in literature. The issues of their analysis are sometimes intertwined and it is diff...

The book includes the abstracts of presentations of fourth international scientific conference “Accounting, Audit, Analysis: Transformation of Science and Business in New Economic Reality” dedicated to the evaluation of the transformation and perspectives of science and business of accounting, audit and analysis in new economic reality.

Corporate social responsibility is an integral part of sustainable relationship between a business and a stakeholder. The information presented in the enterprise's financial accounting and reporting is also important for this relationship. However, the widespread usage of creative accounting in recent decades has made these relationships unstable a...

In recent decades, as the newly created internal and external environment conditions have radically changed the environment of business, the process of creating and implementing business strategy became more relevant. The data, generated by strategic management accounting, makes this process more efficient. The article examines the concept of the s...

Monografijoje apibūdinama produkcijos savikainos esmė, reikšmė ir rūšys, nagrinėjama produkcijos savikainos kalkuliavimo sistema ir jos elementai. Išskiriami ir nagrinėjami produkcijos savikainos kalkuliavimo etapai – carinės Rusijos administruotoje Lietuvos dalyje (1795–1914) ir Pirmojo pasaulinio karo metais, tarpukario Lietuvos (1918–1940) ir so...

Production cost is one of the most important company’s activity indicators characterizing company’s expenditure related to production and sales. Under competitive market conditions it is important for managers to be aware of the actual production cost and of the possibilities to decrease it. It can be achieved by conducting complex analysis of the...

Performance audit is a type of audit that evaluates and inspects an organizations’ activity based on the so-called 3E approach: economy, efficiency, effectiveness, and plays the most important role in institutions of public sector. During the implementation of the public sector reforms in recent decades, the concept of audit has been changing. Ther...

The application of strategic management accounting instruments in corporate governance is a significant tool for gaining a competitive advantage, increasing the existing market share, and improving the company’s performance. The article examines the development, concept, and significance of strategic management accounting. There are five areas of s...

Appropriate choice of the production cost calculation methods helps not only to estimate the production cost correctly, but also to correctly determine prices of products as well as their profit and profitability, draw up budgets, control expenses, make operational and prospective management decisions. The article analyses effective standard costin...

In a rapidly changing business environment, it is important for many enterprises to create value. Yet the aim to manage the enterprise by focusing on maximizing its value does not guarantee the growth of its value. Appropriate management instruments and systems have to be selected for this purpose. Introducing a controlling system helps to improve...

Модель процесса разработки учетной политики компании

Understanding the essence and significance of costs, as well as the possibilities of how to decrease them, is one of the most important conditions for enterprises to succeed. The article analyzes the nature, importance, and description of costs. The volume, dynamics, and structure of Lithuanian enterprises’ costs for the period of 2013–2017 is prov...

Tangible fixed assets are used in production, provision of services, renting and for administrative purposes. Various internal and external information users are interested in this type of assets. With regards to the significance of such assets, it is very important to carry out their detailed analysis. The article recommends a methodology of compl...

Appropriate product costing helps not only to estimate the cost of production correctly but also to evaluate the activity results, forecast product prices, make reasonable economic decisions. The article analyses the development of product costing in Lithuania from 1918 to 2019. The following stages of development of product costing were distinguis...

Integrating a behavioral aspect when developing the structure of a controlling system oriented towards increasing a company’s value

Due to an unstable financial-economic environment, a high level of competition and complex technological processes managers of enterprises are required to consider an opportunity of installing new innovative systems of enterprises activity organization and management. One of such systems is controlling, which is well known in foreign practice, but...

When estimating the production costs the choice of costing method becomes one of the most important elements that depend on various aspects, such as production type, technological process, production range, expenditure structure. It is appropriate to apply the activity based costing (ABC) method in companies where direct costs have a high relative...

Introduction of the controlling system helps to improve the functionality of companies and the process of decision making as well as to increase the company's value. For the system of controlling to fully implement its functions, the subject of controlling must be defined; i.e. determine who is responsible for the introduction and functioning of th...

General economic, mathematical and heuristic study methods were used when analyzing the financial status of companies. In practice, the comparison method is the most widely applied one of all the general economic research methods. When it is applied, the actual indicators (absolute and relative) are compared to the ones planned inside the company;...

The increasing interest in social enterprises is related to the specifics of their business activities, which not only involve the most vulnerable part of the society, but also offer greater opportunities for the socialisation of the disadvantaged. As a rule, social enterprises may be entitled to some tax exemptions or may apply for the specific st...

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] Straipsnyje nagrinėjama kontrolingo sistemos informacinio aprūpinimo veikla kontrolingo rūšių ir mo­delių vertinimo aspektu. Toks vertinimas sudaro galimybes ištirti teikiamos informacijos charakteristikas įvairiais pjūviais ir apibrėžti, kokio turinio ir kokios apimties informaciją va...

From a scientific point of view, the analysis of the controlling concept and specification of the definition of controlling, taking changing economic, social and cultural conditions into account, are important in order to disclose the meaning and importance of controlling, to identify the object, functions, tasks of controlling and its place in the...

Bankruptcy of enterprises is macroeconomic issue and a phenomenon of a dynamic and competitive market economy. It results in a lot of negative effects not only for the enterprise and its employees but also for other enterprises and institutions, as well as the state and society. The aim of the article is to carry out the analysis of bankruptcy of L...

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] Skaičiuojant produkcijos ar teikiamų paslaugų savikainą vienu svarbiausiu elementu tampa savikainos skaičiavimo metodo pasirinkimas, kuris priklauso nuo įvairiausių veiksnių - įmonės gamybos tipo, technologinio proceso, produkcijos asortimento, išlaidų struktūros. Atsižvelgiant į tai,...

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] Buhalterinės apskaitos teorija yra tam tikrų teiginių, liečiančių ūkinių operacijų apskaitą, sistema ir jų abstraktus mokslinis aiškinimas. Straipsnio tikslas – ištirti lietuvių autorių nuomones ir jų suformuluotus teiginius svarbiausiais buhalterinės apskaitos teorijos klausimais. St...

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] Straipsnyje nagrinėjama įgimtos audito rizikos esminiai bruožai ir jos vieta bendroje audito rizikų sistemoje. Nustatyti veiksniai, turintys įtakos įgimtai audito rizikai ir išryškinta jų įvertinimo svarba. Pasiūlyta įgimtos audito rizikos kiekybinio vertinimo metodika. Metodiką sudar...

[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] Buhalterinė apskaita ir statistika yra savarankiški mokslai, turintys specifinius objektus ir metodus. Tačiau šie mokslai, taip pat ir praktika turi daug sąsajų: jų pagrindinis tikslas teikti objektyvią informaciją valstybei ir visuomenei siekiat užtikrinti šalies ekonomikos augimą ir...

In modern conditions for dynamic and competitive businesses, more and more companies face financial problems and eventually go bankrupt. A noteworthy trend: not only new companies that have not yet managed to establish themselves in the market go bankrupt but also large companies operating for years and maintaining good traditions. Bankruptcies of...

Controlling system oriented towards organizational increase of value is attributed a wide variety of functions. Systematization of these functions is an important issue of controlling theory and practice. The aim of the article is to identify and systematize the functions of the controlling system. In order to achieve this aim, the analysis of cont...

In modern conditions for dynamic and competitive businesses, more and more companies face financial problems and eventually go bankrupt. A noteworthy trend: not only new companies that have not yet managed to establish themselves in the market go bankrupt but also large companies operating for years and maintaining good traditions. Bankruptcies of...

Straipsnyje nagrinėjama kontrolingo, kaip inovatyvios, informacinės visuomenės ir žinių ekonomikos sąlygomis taikytinos, valdymo sistemos, padedančios užtikrinti organizacijos vertės didėjimą ilgalaikėje perspektyvoje, idėjos raida, identifikuotos ir susistemintos pagrindinės kontrolingo koncepcijos bei atskleisti svarbiausi jų bruožai. Kontrolingo...

Information on an application of the budgeting by Ukrainian enterprises at the moment is virtually non-existent, but the budget is one of the most important management methods in most companies in the world, that is the reason why benefit of practice of this method formation and application is not questionable. Recently, this topic became significa...

Profitability is one of the most important companies’ activity indicators. In the article, all profitability ratios are divided into three groups: sales, assets and equity. The importance of their analysis is underlined. In the financial analysis literature, the most common calculations of various financial indicators provided lack attention of the...

Straipsnyje nagrinėjama vienos is svarbiausių valdymo apskaitos sricių – atsakomybės apskaitos sandaros ir jos informacijos naudojimo įmonėse problema. Pateikiami nauji atsakomybės apskaitos ir atsakomybės centrų apibrėžimai bei pavyzdinė atsakomybės apskaitos sandaros schema. Isskiriami sie atsakomybės apskaitos sandaros elementai: organizacinė va...

Straipsnyje analizuojama Vakarų šalių įmonėse paplitusi, bet Lietuvoje retai taikoma operatyvinio ir strateginio kontrolingo sistema, kuri, integruodama apskaitą, planavimą, kontrolę, analizę ir kitas organizacijos veiklos sritis į vieną visumą, aprūpina vadovus reikalinga informacija siekiant įmonės tikslų bei kompleksiškai sprendžiant jos problem...

Controlling is the new concept of modern management based on planning, control, accountability, and coordinate and consultative activity. One of the essential conditions of the installation of controlling is decentralization of management. The information in the system of controlling is accumulated and analysed not at the level of the whole company...