Rachunek kosztów działań w średnim przedsiębiorstwie

• Autorzy: Leszczyński Z.
• Języki publikacji: PL

Abstrakty

EN

The level of efficiency and competitiveness of medium-sized enterprises depends considerably on the implemented methods of management and costing. The author's belief in this statement was the main reason for determining the aims and hypotheses, for the manner in which the subject matter is considered, and for formulating the conclusions in this paper. To achieve the first aim of this dissertation (the position of activity-based costing in the process model of enterprise management), the author presented activity-based costing in a medium-sized, process-managed enterprise, and identified the stages and methods of building a process business model of the enterprise (Chapter I and II of this paper). This required a presentation of the link between traditional cost accounting and activity-based costing as well as preconditions for implementing activity-based costing, identification of weaknesses of traditional cost accounting and a presentation of the essentials and features of activity-based costing in a medium-sized enterprise. The effect of activity-based costing on changes in policy and structure of the organisation also had to be considered. To complete explaining the topic, the author discussed process and value analyses and their role in creating a process model of managing a medium-sized enterprise in the following dimensions: process and economic activity model, methods of identifying processes and activities, mapping processes and activities, process and activity cycle, and the system of valuating activities into value-added and non value-added activities. In pursuit of the second aim of this paper (presentation of the methodology of modelling information structures of activity-based costing, and methods of its implementation in a medium-sized enterprise), the author described and employed a practical model (case study) to show the methodology of modelling information structures of activity-based costing and methods of its implementation in a medium-sized enterprise. A deep insight into this matter required building an information model of activity-based costing in a medium-sized enterprise and discussing the structure of the information model (case study). Activities and resources by type were presented in detail along with a chart that visualised the cost flow of individual activities. Additionally, projected cost drivers of resources and activities were shown with the cost accumulation model and its information structure. Achieving the second aim of the paper also required discussing the methodology of verifying the designed activity-based costing model, the reason for a fiasco in implementing activity-based costing and the proposed solutions aimed at eliminating failures. The author attempted to present the integration of information structures of activity-based costing with financial statements mandatory for medium-sized enterprises. In achieving the third aim of this paper (presenting and systematising methods of cost management in medium-sized enterprises where activity-based costing is implemented, an aim which stems from the first two), the author systematised and described methods of cost and profit management in a medium-sized enterprise where activity-based costing is implemented. With regard to this, potential and actual methods of short- and long-term cost and profit management in medium-sized enterprises were presented in detail. The following were qualified as such by the author: product profitability management, client and distribution channel profitability management, analysis of added value in the process of cost reduction, flexible budgeting of activity costs and variance analysis, quality cost management by activity, "Lean" management, the Balanced Scorecard. The treatment of the subject matter and results of research (case study) brought up in this paper together justify its theses, which propose that implementing activity-based costing in a medium-sized enterprise requires accepting a process model for managing it; it also requires determining the methodology of modelling information structures of activity-based costing. Activity-based costing should be used in managing costs and improving the efficiency of medium-sized enterprises both in short-term and strategic planning. Solutions regarding modelling information structures of activity-based costing and methods of cost management in a medium-sized enterprise which have been presented in this paper may broaden the knowledge of theoreticians and practitioners of using and implementing activity-based costing in a medium-sized enterprise. These solutions may turn out to be very helpful in economic practice for designing simple and inexpensive applications for activity-based costing in medium- sized enterprises, as well as for skilful exploitation in managing costs and profitability. The information model of activity- based costing and conclusions presented in this paper may be used as a reference point for further theoretical and practical research in this field.

Słowa kluczowe

PL

średnie przedsiębiorstwo; rachunek kosztów działań

EN

medium enterprise; account of cost of operation

• Wydawca: Wydawnictwo Politechniki Łódzkiej
• Czasopismo: Zeszyty Naukowe. Rozprawy Naukowe / Politechnika Łódzka
• Rocznik: 2009
• Tom: Z. 382
• Strony: 5--442
• Opis fizyczny: Bibliogr. 344 poz.

Twórcy

autor

Leszczyński Z.

• Politechnika Łódzka, Wydział Organizacji i Zarządzania,

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