Management accounting innovations the case of ABC in Poland

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Management accounting innovations the case of ABC in Poland

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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.


Liczba stron216
WydawcaWydawnictwo Uniwersytetu Łódzkiego
ISBN-13978-83-7525-819-6
Numer wydania1
Język publikacjipolski
Informacja o sprzedawcyRavelo 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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