Performance Measurement and Management. PN 345

Performance Measurement and Management. PN 345

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Performance measurement and management is getting more and more important with regard to academic research. This is due to the fact that managers constantly look for new methods useful to assess both financial and non-financial performance of various organizations at different levels in the organizational hierarchy. These methods should be oriented towards achievement of the objectives important for various groups of stakeholders. Thus the research in the field of performance measurement and management refers to not only measuring, but also evaluating and enhancing performance in an organization taking into account the specified set of criteria determined by the owners, managers, and investors.

In the present volume of the Research Papers, the authors discuss the selected topics of performance measurement and management, useful from the practical point of view as well as contributing to the current state-of-the-art in this field of research. The objective of this study is to discuss contemporary problems of performance measurement and management. There are three major types of the issues elaborated in the study:
1) current research problems and directions such as global management accounting principles, behavioural research, service research studies and gender studies in the context of controllership,
2) management accounting and performance measurement in various industries including: heating company, cultural institution and agriculture,
3) instruments of performance measurement and management such as investment appraisal, supply chain management, and customer profitability analysis.

The papers in the book were prepared for the 19th Scientific Conference “Accounting and Controllership”. The conference was organized by the Department of Cost and Management Accounting at Wrocław University of Economics on October 13–15, 2014.

Liczba stron115
WydawcaWydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Język publikacjipolski
Informacja o sprzedawcyePWN sp. z o.o.

Ciekawe propozycje

Spis treści

  Preface    7
  Anna Balicka, Mariola Kotłowska: Internal benchmarking of technological process in a heating company    9
  Justyna Dyduch: Discount rate in the assessment of investment project effectiveness    23
  Tomasz Kondraszuk: Conceptual framework of strategic and operational cost accounting in agriculture    39
  Dawid Lahutta, Paweł Wroński: The influence of the Cost-to-Serve methodology on customer profitability    47
  Marek Masztalerz: Global Management Accounting Principles – emperor’s new clothes?     57
  Marta Mazurowska: The role of behavioural research in management accounting    66
  Bartłomiej Nita: Integrated cost management in supply chain    74
  Marta Nowak: Male and female controllers. Between controlling and gender studies    85
  Patrick Siegfried: Analysis of the service research studies in the German research field     94
  Wiesław Wasilewski: Risk analysis in cultural institutions    105
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