摘要：Realization of the determined targets in drastically changed working conditions requires development of new approaches,new business models and ideas of management. As a consequence, managerial practice and methods significantly changed in the last decade of the 20th century and those changes have been continuing in the 21st century. In that context,contemporary trends present in the managerial accounting are associated with its strategic concepts,such as:activity based costing system,justin-time system and total quality management. Starting from the a.m.,the main objective of this research will be directed towards providing data for that if Macedonian business entities are familiar with these concepts and how much they implement them. For this purposewe carried out a survey on a representative sample of Macedonian companies.The examination conducted in this paper shows that business entities in R. Macedonia still apply these accounting techniques not sufficiently. Obtained results are presented within this paper in details.
