activity based costing. Valanciene (2002) analyzed
satisfaction of customers and benefit to company issues
according to MA. Gimzauskiene & Valanciene (2007)
studied the changing role of MA and discussed new
measurement tools, which are in demand and should assist
in measuring, planning, evaluating and managing the
value-creating process inside the organization. Authors
(2009) disclosed how changes of organizational
environment are reflected in performance measurement
system. Vaskeliene (2005) studied the valuation of the
intellectual capital of organization, analyzed intellectual
capital assessment methods; in 2006 she proposed and
analyzed the manifestation of dichotomy in organizational
intellectual capital assessment methods. Pilinkiene (2008)
analyzed market demand forecast methods, Gudonavicius,
Bartoseviciene & Saparnis (2009) studied issues related to
strategic management and Davidaviciene (2008) studied
change management aspects. Gimzauskiene & Kloviene
(2010) researched performance measurement in the context
of environmental changes of organizations.