The use of modern varieties of cost accounting as a cost management strategic tool by SMEs in Poland

• Autorzy: Biadacz Renata

Identyfikatory

DOI

10.17512/pjms.2022.26.2.03

Warianty tytułu

PL

Wykorzystanie współczesnych odmian rachunków kosztów jako narzędzia strategicznego zarządzania kosztami przez przedsiębiorstwa MŚP w Polsce

• Języki publikacji: EN

Abstrakty

EN

The main reason for the selection of the research problem has become the conviction of the growing importance of information on the costs incurred. The appropriate cost management system is a relevant factor determining the long-term effectiveness of the enterprise. However, the degree of interest in cost management techniques to improve the company’s strategic position and cost control in enterprises from the SME group is low. This is largely due to the lack of knowledge of the benefits that can be achieved using modern cost accounting. This study is to fill this research gap. The article emphasizes the important role played by modern varieties of cost accounting in enterprise management on the example of enterprises from the SME group. The conclusions of the survey conducted on a representative group of enterprises from the SME sector and the group of large enterprises suggest that efforts should be increased to broaden the knowledge of strategic cost management in enterprises, in particular SMEs. The article provides new knowledge in understanding the importance of modern varieties of cost accounting in enterprise management in today’s difficult economic environment.

PL

Główną przesłanką wyboru problemu badawczego stało się przekonanie o rosnącym znaczeniu informacji o ponoszonych kosztach. Właściwy system zarządzania kosztami jest ważnym czynnikiem determinującym długoterminową efektywność przedsiębiorstwa. Stopień zainteresowania technikami zarządzania kosztami w celu poprawy strategicznej pozycji firmy oraz kontroli kosztów w przedsiębiorstwach z grupy MŚP jest jednak niewielki. Wynika to w dużej mierze z braku wiedzy jakie korzyści można osiągnąć dzięki zastosowaniu nowoczesnych rachunków kosztów. Niniejsze opracowanie ma na celu wypełnienie tej luki badawczej. W artykule podkreślono ważną rolę jaką odgrywają nowoczesne odmiany rachunku kosztów w zarządzaniu przedsiębiorstwem na przykładzie przedsiębiorstw z grupy MSP. Wnioski z przeprowadzonych badań ankietowych na reprezentatywnej grupie przedsiębiorstw z sektora MSP oraz w grupie dużych przedsiębiorstw sugerują, że należy zwiększyć wysiłki na rzecz poszerzenia wiedzy na temat strategicznego zarządzania kosztami w przedsiębiorstwach, zwłaszcza z sektora MSP. Artykuł wnosi nową wiedzę w zrozumieniu znaczenia współczesnych odmian rachunku kosztów w zarządzaniu przedsiębiorstwem w dzisiejszym, trudnym otoczeniu gospodarczym.

Słowa kluczowe

EN

SCM; ABC; pro-quality cost accounts

PL

SCM; ABC; projakościowy rachunek kosztów

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2022
• Tom: Vol. 26, No. 2
• Strony: 42--59
• Opis fizyczny: Bibliogr. 54 poz., rys., tab.

Twórcy

autor

Biadacz Renata

• Czestochowa University of Technology, Faculty of Management

• https://orcid.org/ORCID%3A0000-0003-0041-234X

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Uwagi

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).