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New concepts of management and cost accounting

Summary/Abstract: The purpose of this article is to present the impact of new management concepts for the development of cost accounting. To achieve the objective, the applied research method was used consisting in the analysis of literature concerning primarily management and accounting. The paper presents issues related to the management, cost accounting and cost accounting with new varieties as well as new concepts of management. It pays attention to Total Quality Management – TQM, benchmarking, lean management and Value Based Management − VBM. On the basis of the considerations it has been stated that the change in management and new management concepts are accompanied by changes in the cost accounting consisting in the development of new varieties of cost accounting.

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