Zmiany w rachunkach kosztów wykorzystywanych przez przedsiębiorstwa województwa warmińsko-mazurskiego

• Autorzy: Joanna Dynowska , Małgorzata Cygańska

Warianty tytułu

EN

CHANGES IN COST ACCOUNTING USED BY ENTERPRISES IN THE REGION OF WARMIA AND MAZURY

• Języki publikacji: PL

Abstrakty

EN

Modern business firms utilize a variety of cost accounting practices in an effort to manage expenditures and maximize profits. The aim of this paper was to identify those who make decisions regarding the nature and scope of cost accounting within a company and to assess the frequency at which these accounting systems are modified. A survey was conducted among 159 enterprises in the Region of Warmia and Mazury. According to the survey, in most enterprises (71.1%) the decisions related to the implementation of cost accounting are made by upper management. In only 15.7% of the analyzed enterprises, these decisions are made by a parent company. The survey also indicated that companies seldom modify their cost accounting systems. Only one in four of the surveyed firms have made any changes to their systems within the past 10 years. As a result, most of the currently used cost accounting systems are inadequate to evaluate the internal efficiency, quality, and profitability per product or service line and appear to provide decision makers with inefficient and incomplete information.

Słowa kluczowe

EN

CHANGES IN COST ACCOUNTING

• Wydawca: Wydział Zarządzania - Uniwersytet Gdański
• Czasopismo: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Rocznik: 2011
• Tom: 1
• Numer: 2
• Strony: 45-53

Twórcy

autor

Joanna Dynowska

• Uniwersytet Warmińsko-Mazurski w Olsztynie, Katedra Rachunkowości,

autor

Małgorzata Cygańska

• Uniwersytet Warmińsko-Mazurski w Olsztynie, Katedra Rachunkowości,