FUNCTIONS OF MANAGEMENT ACCOUNTING RELATED TO THE PROCESS OF MATERIAL AND TECHNICAL SUPPLY IN MASS PRODUCTION COMPANIES

Development of the functions of management accounting for material and technical supply process at the mass production company has been analyzed as the reserve to reduce material costs and also as the possibility to achieve competitive advantage among the firms with equal resources. Additionally we have defined derivative functions of management accounting: information analysis, information and estimation, information and control, information and motivation. We have defined the role of information and motivation derivative function of the material and technical supply process management accounting in the conditions focused on the process management result.

material and technical supply, management accounting, serial production, derivative functions of management accounting, information and analytical function, information and estimation function, information and control function, information and motivation function