Özet:

Today, when the business life has a very high dynamism, the accounting system must be able to make assessments concerning not only the transactions and events within the business, but also the business environment, competitors, legal legislation and even the potential customers and business environments around the world, and these assessments must be able to be presented to decision makers in numerous information. Traditional management accounting focuses on topics such as the main point of dealing with, the target profit, the security share and the determination of the appropriate product karma. However, it is strictly dependent on the fact that today’s can stand up, control their costs and make the necessary corrections by calculating their monthly and even weekly sales revenues and cash conditions of the activities and, if possible, carry out preventive transactions. System Dynamics is a dynamic simulation method that can be used in solving the dynamic problems the management accounting is difficult to answer and develop business strategies. System dynamics is a interdisciplinary approach and uses the models and tools of the related disciplines. The study created a model of a production enterprise with the system dynamics approach, different scenarios were tested and the results were compared.

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