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Evaluating the usefulness of cost accounting in selected business entities in light of the Covid-19 pandemic - results of the author’s survey research

Moskwa-Bęczkowska Daria

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2022

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z. 162

517--525

EN

Purpose: The purpose of this article is to analyze and evaluate the usefulness of the cost accounting system of selected enterprises in the Świętokrzyskie voivodeship for managing their costs under the conditions of the COVID-19 pandemic. Design/methodology/approach: The article presents the results of the author’s survey research. This research was carried out using the Computer-Assisted Web Interview survey method. Business entities from the Świętokrzyskie voivodeship with an entry in the National Court Register were invited to the survey via e-mail. These were commercial companies, mainly limited liability companies and joint-stock companies. Findings: The main conclusion of the study is that the full cost accounting used in business entities is partially useful for effective cost management of the studied entities. With the COVID-19 pandemic, there was little impact on the usefulness of cost information extracted from applied costing. Originality/value: The COVID-19 pandemic has destabilized all areas of economic and social life in Poland. Therefore, an important issue is the analysis and evaluation of its impact, which is still faced today by representatives of various industries and sectors of the Polish economy. The considerations presented here concern evaluating the utility of cost accounting systems in light of the COVID-19 pandemic. This information can be useful for those dealing with cost accounting issues and the effects of the coronavirus pandemic in theory, as well as business owners, controlling managers or accounting services staff.

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Prawne formy współpracy w zakresie tworzenia i wykorzystywania własności intelektualnej

Baran A.

Ekonomia i Zarządzanie

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2012

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Vol. 4, no. 2

73-81

EN

Polish legal systems ensures protection of intellectual property in two basic fields. The first of them is copyright, which applies to all types of creative activity. The second are patent rights, trademarks, industrial design, geographical indications and places of origin, topographies of integrated circuits. The basic legal forms of cooperation in the creation and use of intellectual property are partnership agreement, limited partnership, partnership limited by shares, private limited company, joint-stock company. Innovative activity is also supported by foundations.

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Napływ spółek z udziałem kapitału zagranicznego a najważniejsze wskaźniki makroekonomiczne w zachodnich regionach przygranicznych Polski 1999-2009

Popławski M.

Zeszyty Naukowe / Wyższa Szkoła Oficerska Wojsk Lądowych im. gen. T. Kościuszki

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2011

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Nr 4

383-397

PL

Artykuł zawiera wyniki badań nad wpływem bezpośrednich inwestycji zagranicznych na gospodarkę zachodnich regionów przygranicznych Polski w okresie 1999-2009. W badaniu posłużono się metodą analizy porównawczej dynamiki napływu bezpośrednich inwestycji zagranicznych do spółek handlowych oraz najważniejszych wskaźników makroekonomicznych, tj. produkt krajowy brutto oraz poziom zatrudnienia i bezrobocia. Badania oparte zostały na źródłach wtórnych (dane GUS) oraz literaturze przedmiotu.

EN

The article presents the results of the studies on foreign direct investment influencing the economy of the western borderlands of Poland from 1999 to 2009. The research used the comparative analysis of the dynamics of the inflow of foreign direct investment to companies and the most important macroeconomic indicators such as gross domestic product as well as employment and unemployment levels. The studies were based on secondary sources (data from the Central Statistical Office) as well as the literature on the subject.