POLECAMY
Koszyk
Barriers of Activity-Based Costing Implementation in Polish Companies
Autor:
Wydawca:
Format:
ibuk
The book aims to determine the level of ABC diffusion and identify the barriers to adopting this system in Polish companies. lt focuses mainly on: (a) the factors which facilitate ABC implementation, (b) the ways that information from ABC is used, the key reasons underlying inadequate interest in ABC implementation, and the key difficulties related to ABC implementation.
“Since the topic of ABC has been around for many decades, same businesses have received benefits in implementing it while others have not. This issue is raised in an interesting way in the book and it fills a gap in current knowledge. The book provides a critical review of the topics on ABC. This book is not only informative, but the discussion makes the reader well-aware of the advances in ABC. Practical implications and quality innovative ideas are presented. In summary, the book expresses the case for ABC excellently”.
Prof. Kanitsorn Terdpaopong, Rangsit University, Bangkok, Thailand
| Rok wydania | 2017 |
|---|---|
| Liczba stron | 132 |
| Kategoria | Publikacje darmowe |
| Wydawca | Wydawnictwo Uniwersytetu Łódzkiego |
| ISBN-13 | 978-83-8088-907-1 |
| Numer wydania | 1 |
| Język publikacji | polski |
| Informacja o sprzedawcy | ePWN sp. z o.o. |
Ciekawe propozycje
Spis treści
| Introduction | 9 |
| Chapter 1. Cost accounting in the management of modern organizations | 13 |
| 1.1. Management accounting at the turn of the 20th and 21st centuries | 13 |
| 1.2. Problems related to the use of traditional systems of cost accounting | 16 |
| 1.3. Activity-based costing as an answer to the downsides of traditional systems of cost accounting | 19 |
| Chapter 2. The origin and development of activity-based costing | 23 |
| 2.1. The development of activity-based costing, 1984–1989 | 23 |
| 2.2. The development of activity-based costing, 1989–1992 | 32 |
| 2.3. The development of activity-based costing after 1992 | 36 |
| 2.4. Time-driven activity-based costing | 38 |
| 2.5. Resource consumption accounting | 42 |
| 2.6. ABC, TD ABC, and RCA compared | 48 |
| Chapter 3. Previous studies on the functioning of activity-based costing | 51 |
| 3.1. Studies on the use of activity-based costing | 51 |
| 3.2. Studies on the factors influencing the implementation of activity-based costing | 59 |
| 3.3. An evaluation of implementation success of activity-based costing and the influence of implementation on the company’s performance | 63 |
| 3.4. Studies on the use and functioning of activity-based costing in Poland | 68 |
| Chapter 4. Research methodology of the study on the barriers to adopting activity-based costing in Polish companies | 77 |
| 4.1. Research objectives | 77 |
| 4.2. Research hypotheses | 79 |
| 4.3. Research techniques and tools | 84 |
| 4.4. Process of the study | 86 |
| 4.5. Ensuring reliability of the study | 88 |
| Chapter 5. Barriers to adopting activity-based costing in Polish companies based on the empirical research | 91 |
| 5.1. Characteristics of the studied companies | 92 |
| 5.2. Activity-based costing in the studied companies | 96 |
| 5.3. Barriers related to adopting ABC | 103 |
| Conclusions | 113 |
| References | 117 |
| Tables and Figures | 125 |
| Glossary of abbreviations | 127 |
| APPENDIX 1. Questionnaire designed for the purpose of the empirical research | 129 |
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