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2 Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego

2 2011

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Zmiany w rachunkach kosztów wykorzystywanych przez przedsiębiorstwa województwa warmińsko-mazurskiego

100%

Dynowska J. , Cygańska M.

nr 2

45-53

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.

Wykorzystanie systemów rachunku kosztów przez przedsiębiorstwa województwa warmińsko-mazurskiego w świetle badań ankietowych

100%

Dynowska J. , Cygańska M.

nr 2

35-43

The criticism of primary cost accounting models, e.g. Absorption Costing or Variable Costing, led to the creation of many other modern methods such as Activity-Based Costing, Target Costing, and Quality Costing. The main aim of this paper was to determine the popularity of particular cost accounting models within enterprises in the region of Warmia and Mazury, taking into account the size of the surveyed firms, their form of ownership, and their capital and financial situation. The carried out research indicated that, besides Absorption Costing and Variable Costing, only Activity-Based Costing is used with any significant frequency.