OPTIMAZING CONTROLLING FUNCTIONS OF THE COMPANY ACCOUNTS

Abstract

The article deals with the process of optimazing controlling functions in the company accounts. At first, the definition of the controlling functios in the company accounts is presented, the importance of controlling functions is examined and the aims of accounts controlling functions are defined as well as their influence on the inside management of a company. The article analyses information about the factors which influence the controlling functions of the accounts and the necessity to optimize them in Lithuanian companies. In addition, the article studies the influence of optimazing controllig functions, its consequences and the efficiency of applied means in Lithuanian companies.