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Performance measurement and management is still an important area of interest for both academics and practitioners. The scope of research in the field of performance measurement and management covers many issues related to the design of management control systems. In particular, this research refers to the design of tools for measuring, monitoring and evaluating performance in various organizations and corporation. Whatever the solutions, a measurement system should be oriented towards achievement of the goals established in a particular organization.
In the present volume of the Research Papers, the authors elaborate on selected topics of performance measurement and management, important for both theoretical considerations and practical applications. The major objective of this study is to discuss contemporary problems of performance measurement and management.
There are four major types of the issues described in the study:
1) controllership and management control systems design,
2) reporting problems including segmented reporting and financial reporting, in particular cash flow statement,
3) modern tools of performance measurement and management such as real options and value-based accounting,
4) the use of balanced scorecard in the public sector and cultural institutions.
The papers in the book were prepared for the 18th Scientific Conference „Accounting and Controllership”. The conference was organized by the Department of Cost and Management Accounting at Wrocław University of Economics on October 14–16, 2013.
Rok wydania | 2013 |
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Liczba stron | 146 |
Kategoria | Inne |
Wydawca | Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu |
ISBN-13 | 978-83-7695-385-4 |
Język publikacji | polski |
Informacja o sprzedawcy | ePWN sp. z o.o. |
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Spis treści
Preface | 7 |
Agnieszka Bieńkowska, Anna Zgrzywa-Ziemak: Controlling and other methods of management – the results of the empirical study in the enterprises functioning in Poland | 9 |
Joanna Dyczkowska: The controller’s function in stabilizing crisis in an enterprise | 21 |
Tomasz Dyczkowski: Designing managerial control and reporting systems for non-governmental organisations | 32 |
Marek Masztalerz: Value-based accounting – challenge or utopia? | 43 |
Maria Nieplowicz: The Balanced Scorecard in the public sector in Poland. The case of implementation in the customs service in Poland | 52 |
Bartłomiej Nita: Segmental reporting in responsibility accounting under International Financial Reporting Standards | 60 |
Marta Nowak: Controllers, non-controllers and potential future controllers. Preferences on individualism or collectivism in professional work | 72 |
Edward Nowak: Operating segments for reporting purposes and responsibility centres for performance evaluation purposes | 87 |
Karolina Rybicka: Information aspects of the cash flow of a production company | 97 |
Patrick Siegfried: Development a service engineering concept for SMEs | 113 |
Małgorzata Wasilewska: Comparison between portfolios of real options and portfolios of financial options | 128 |
Wiesław Wasilewski: Prerequisites for using the Balanced Scorecard in cultural institutions | 136 |