POLECAMY
Koszyk
Performance Measurement and Management. Concepts and applications
Redakcja:
Format:
ibuk
Praca porusza problemy wieloaspektowego pomiaru dokonań, a także zarządzania dokonaniami przedsiębiorstw. Zagadnienia te pojawiły się stosunkowo niedawno w literaturze dotyczącej rachunkowości. Ważne jest rozróżnienie obu pojęć, jako że sam pomiar nie jest wystarczający z punktu widzenia wsparcia realizacji strategii i utrzymania przewagi konkurencyjnej organizacji gospodarczych. Głównym celem monografii jest przedstawienie różnych koncepcji i zastosowań rachunkowości w zarządzaniu dokonaniami współczesnych przedsiębiorstw.
| Rok wydania | 2010 |
|---|---|
| Liczba stron | 110 |
| Kategoria | Zarządzanie, organizacja, strategie |
| Wydawca | Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu |
| ISBN-13 | 978-83-7695-066-2 |
| Numer wydania | 1 |
| Język publikacji | polski |
| Informacja o sprzedawcy | ePWN sp. z o.o. |
Ciekawe propozycje
Spis treści
| Preface | 7 |
| 1. Corporate performance measurement and management. Theoretical consideration | 11 |
| 1.1. Introduction | 11 |
| 1.2. The essence and meaning of the term “corporate performance” | 12 |
| 1.3. The scope of performance measurement in the area of management accounting | 14 |
| 1.4. The rationales for introducing corporate performance management | 21 |
| 1.5. Modern meaning of performance management | 23 |
| 1.6. Conclusions | 27 |
| 2. Relationship between improving cost accounting and good practice and benchmarking | 30 |
| 2.1. Introduction | 30 |
| 2.2. The issue of improvement of cost accounting | 31 |
| 2.3. International Guidelines for Good Practices as to cost accounting | 33 |
| 2.4. Improving cost accounting with the use of benchmarking | 36 |
| 2.5. Conclusions | 38 |
| 3. Customer-oriented performance measurement in the Balanced Scorecard | 41 |
| 3.1. Introduction | 41 |
| 3.2. Measuring the value of relations between customer and organization | 42 |
| 3.3. Balanced Scorecard and strategy map | 43 |
| 3.4. Customer perspective | 44 |
| 3.5. Measures of the customer perspective | 45 |
| 3.6. Conclusions | 47 |
| 4. External and internal cost reporting | 49 |
| 4.1. Introduction | 49 |
| 4.2. External costs reporting | 51 |
| 4.3. Internal costs reporting | 53 |
| 4.4. Conclusions | 56 |
| 5. Preformance reporting in the financial statement | 58 |
| 5.1. Introduction | 58 |
| 5.2. Stakeholders’ view on the enterprise performance | 59 |
| 5.3. Financial performance measures and the problem of value relevance | 60 |
| 5.4. Performance reporting in the financial statements under IAS/IFRS | 61 |
| 5.5. Future of performance reporting – the role of management accounting | 63 |
| 5.6. Conclusions | 65 |
| 6. Dilemmas of taxable income account | 66 |
| 6.1. Introduction | 66 |
| 6.2. The essence and determinants of taxable income | 67 |
| 6.3. Principles of keeping income account | 69 |
| 6.4. Income account vs. minimisation of income tax | 72 |
| 6.5. Conclusions | 73 |
| 7. Core psychological factors influencing performance, its measurement and management | 75 |
| 7.1. Introduction | 75 |
| 7.2. Cognitive psychology concepts influencing performance | 76 |
| 7.3. Personality psychology concepts influencing performance | 81 |
| 7.4. Conclusions | 82 |
| 8. The concept of cash budgeting in a Polish small enterprise | 84 |
| 8.1. Introduction | 84 |
| 8.2. Filling systems and financial statements in Polish small enterprise sector | 85 |
| 8.3. The operating cycle and its measurement | 88 |
| 8.4. The underlying assumptions of financial planning in a small entity | 90 |
| 8.5. Model of forecasting demand for cash | 91 |
| 8.6. Conclusions | 93 |
| 9. Comparative analysis of long-term variability and stickiness of costs exemplified by metal-processing companies listed on Warsaw stock exchange | 95 |
| 9.1. Introduction | 95 |
| 9.2. Research design and methodology | 96 |
| 9.3. Sample selection and empirical results | 99 |
| 9.4. Conclusions | 110 |
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