POLECAMY
Koszyk
Management accounting innovations the case of ABC in Poland
Autor:
Wydawca:
Format:
ibuk
It is appropriate to note that Wnuk-Pel has given a comprehensive summary of the ABC adoption in various countries and companies across the globe. For anyone interested in and keen on the topic, the book offers an outstanding reference source of management accounting, its background, implementation, and gaps in Poland. In addition, the author has used a simple and easy to understand language. The book is a first-rate reading since it has answered many questions about ABC concepts in developing and developed countries. It is also an excellent referencing material.
| Rok wydania | 2013 |
|---|---|
| Liczba stron | 216 |
| Kategoria | Publikacje darmowe |
| Wydawca | Wydawnictwo Uniwersytetu Łódzkiego |
| ISBN-13 | 978-83-7525-819-6 |
| Numer wydania | 1 |
| Informacja o sprzedawcy | ePWN sp. z o.o. |
Ciekawe propozycje
Spis treści
| Introduction | 9 |
| Chapter 1. Origin and development of activity-based costing | 19 |
| 1.1. Precursors of activity-based costing | 19 |
| 1.2. Development of activity-based costing in 1984–1989 | 22 |
| 1.3. Development of activity-based costing in 1989–1992 | 34 |
| 1.4. Development of activity-based costing after 1992 | 38 |
| 1.5. Activity-based management | 42 |
| 1.6. Summary and conclusions | 45 |
| Chapter 2. Modified versions of activity-based costing | 49 |
| 2.1. Time-driven activity-based costing | 49 |
| 2.2. Resource consumption accounting | 55 |
| 2.3. TD ABC and RCA compared | 63 |
| 2.4. Summary and conclusions | 67 |
| Chapter 3. The development of activity-based costing/management journal literature in Poland 1994–2011 | 69 |
| 3.1. Introduction | 69 |
| 3.2. Characteristics of the research method | 71 |
| 3.3. The analysis of the research findings | 77 |
| 3.3.1. Quantitative characteristics of the publications | 77 |
| 3.3.2. Characteristics of the authors of the publications | 78 |
| 3.3.3. Research method used in the publication | 82 |
| 3.3.4. Subject area of the publications | 84 |
| 3.4. Summary and conclusions | 86 |
| Chapter 4. Diffusion and use of activity-based costing in Poland in the light of questionnaire research | 89 |
| 4.1. Introduction | 89 |
| 4.2. Research method | 98 |
| 4.3. Diffusion of ABC in Poland | 102 |
| 4.3.1. General description of the companies covered by the survey | 102 |
| 4.3.2. Characteristics of cost accounting systems used in the companies | 103 |
| 4.3.3. Analysis of attitudes towards ABC | 104 |
| 4.3.4. Contextual factors influencing the implementation of ABC | 112 |
| 4.4. Functioning and use of ABC in Poland | 116 |
| 4.4.1. General description of the companies covered by the survey | 116 |
| 4.4.2. General description of ABC systems | 118 |
| 4.4.3. Analysis of ABC systems structure | 122 |
| 4.4.4. Analysis of utilisation of information generated by ABC systems | 126 |
| 4.5. Summary and conclusions | 133 |
| Chapter 5. Functioning of activity-based costing in Poland in the light of case studies and action research | 139 |
| 5.1. Introduction | 139 |
| 5.2. Research methodology | 140 |
| 5.3. Case studies of activity-based costing implementation | 146 |
| 5.3.1. Activity-based costing implementation in production company ALFA SA | 146 |
| 5.3.2. Activity-based costing implementation in telecommunication company BETA SA | 150 |
| 5.3.3. Activity-based costing implementation in insurance company GAMMA SA | 155 |
| 5.3.4. Activity-based costing implementation in manufacturing and trading company OMEGA SA – action research | 158 |
| 5.4. Factors influencing activity-based costing implementation and changes in management accounting systems following the implementation | 162 |
| 5.5. Summary and conclusions | 170 |
| Chapter 6. Satisfaction and benefits of ativity-based costing implementation in Polish companies | 173 |
| 6.1. Introduction | 173 |
| 6.2. Research method | 177 |
| 6.3. Analysis of the research results | 182 |
| 6.3.1. General satisfaction ensuing from ABC implementation | 182 |
| 6.3.2. Quality of ABC information with respect to traditional system | 183 |
| 6.3.3. Usefulness of ABC information | 184 |
| 6.3.4. Influence of ABC on company | 185 |
| 6.3.5. Differences in ABC evaluation by preparers and users | 187 |
| 6.4. Summary and conclusions | 189 |
| Conclusions | 193 |
| Bibliography | 199 |
| List of tables | 213 |
| List of figures | 215 |
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