The Business Model in Management Accounting Systems
The Business Model in Management Accounting Systems

Summary/Abstract: The business model is one of the organizational management constructions available for expanding competitive commercial advantage in unstable market conditions. Since the advantages of the business model are frequently debated on in the increasing discussion of gaining sources for increasing market-share, it is imperative to develop tools for analyzing and reporting information regarding said business model. The chosen and effected business model should determine the accounting method applied on the basis of management accounting by every commercial interest. The objective of this study is to present the possibilities of taking advantage of target costing and kaizen costing in a business model based on lean management.

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