Barriers of Activity-Based Costing Implementation in Polish Companies

1 opinia



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

Liczba stron132
WydawcaWydawnictwo Uniwersytetu Łódzkiego
Numer wydania1
Język publikacjipolski
Informacja o sprzedawcyePWN sp. z o.o.

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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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