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Ewolucja koncepcji Activity-Based Costing

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Szychta A., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1997
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vol. 145
EN
Over the past few years Activity-Based Costing has come to be one of the most popular approaches to management accounting in the United States, Great Britain and many other western countries. According to the ABC conception, indirect costs are allocated to products relative to activities and processes incurring these costs, instead of the classification by manufacturing sub-units, eg. departments, using different bases of costs repatriation, mostly not proportional to the production volume. I he area where the new idea of cost allocation was applied first was the calculation of product costs. I rom the time when the ABC conception was formulated till now it has evolved and developed to find various applications outside the product cost calculation. It is also employed in numerous applications in the widely understood service sector, involving diverse forms of activity, eg. airlines, telecommunications, computer services, power production, as well as in the health care and education for establishing relative ‘profitability’ in different educational areas. The ABC idea may be used, apart from the unit cost calculation, measuring the profit margin on sales of products or services by distribution areas or customers, in Activity-Based Budgeting and Activity-Based Management. This paper presents the nature and structure of Activity-Based Costing, i.e. calculation ol costs ol activities, and outlines the development of the different methods of management accounting derived from the ABC conception.
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Przepływy finansowe w ujęciu ex ante

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Walińska E., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1997
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vol. 145
EN
Cash and fund flows are the subject of additional financial statement (cash flow statements or funds flow statement) and then they reflect past events. On the other hand they are material element of financial management and in this role they refer to future financial position of enterprise. The role of fund and cash flows has increased lately in Poland which is the consequence of changing economic environment of polish business entities. Flows are used not only in the process of assessment of enterprise financial position by external users but also in the decision process making by internal users-managers. In the first case cash and fund flows are widely used by banks and other creditors to asses financial liquidity and solvency of enterprises, by investors - to measure value of enterprise and to asses present and future financial position of the entity. In the other case cash and fund flows are the element of efficient business management and day-to-day decision making. The article presents the most significant applications of cash and fund flows in the decision making referring to the future.
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Rachunek kosztów w Niemczech u schyłku XX wieku

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Sobańska I., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1997
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vol. 145
EN
This paper investigates the impact of high technology and growing competition on global markets on the structure and level of costs in Germany and other developed countries. Changes in the structure in the occurrence of such new phenomena as:a) rise in the level of indirect costs of manufacturing and the proportion of total costs they comprise; b) drop in the level and proportion of direct manufacturing costs; c) increasingly steep rise in the level of fixed costs; d) increased proportion of long-term costs, the level of which is not related to the volume of production (e.g. costs of education and training, research and development). In view of the tendencies set out above the currently applied models of cost accounting have become inadequate for depicting cost-creating processes in modern enterprises. Full (absorption) costing and direct costing are being criticized strongly in Germany and English- speaking countries and work has been undertaken on the development of new costing models. This paper presents new tendencies in accounting research in Germany in the 1990s, includign Horvath and Mayer’s (1989) system of cost accounting for elementary processes and logistics costing by Weber (1987).
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Wprowadzenie

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Jarugowa A., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1997
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vol. 145
5
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Operatywna kontrola przychodów ze sprzedaży jako element zarządzania

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Winiarska K., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1997
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vol. 145
EN
The article emphasis the need оГ analysis of all factors which determines revenues and company profits. It requires adequate dates useful also in planing and controlling of results, searching weak points.
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Istota współczesnego przedsiębiorstwa i wynikające z niej potrzeby zarządzania strategicznego

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Walczak M., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1997
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vol. 145
EN
The transition of Polish economy has changed the process of company management and information needs of its management. The change in information needs results in different perception of the company interior and its outside environment. The environment begins to play more and more important role in company development. The intention of the author is to present the approach to management of contemporary company and its means - financial analysis. Financial analysis has to be more oriented on the needs of strategic management because traditional methods and techniques are no longer sufficient. Financial analysis has to include methods of environmental analysis, portfolio techniques, methods of cash flow analysis, etc.
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Rachunkowość ku przyszłości społeczności lokalnych

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Jarugowa A., Nowak W. A., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1997
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vol. 145
EN
Recently the world wide process of seeking for new approach to public sector accounting, different from the cameralistic conception, is becoming increasingly intensive. This is apparent mainly in the attempts of a complex application of resources accounting in public entities. Resources accounting is based on the accrual measurement concept, and the reporting model includes the balance-sheet, profit and loss account and cash-flow statement. Such a system of accounting makes possible the determination of the financial position of an entity and measurement its performance in terms of both global economic resources and cash resources only. The model solution comes from New Zealand. It is the country which was the first to develop and introduce the new system of public sector accounting. The annual report of Christchurch City Council (New Zealand) constitutes the basis for our paper. This is the first local government general purposes financial report prepered according to a business reporting model.
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Determinanty rozwoju systemu rachunkowości. Próba syntezy procesu ewolucji

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Sochacka R., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1989
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vol. 88
EN
The article is an attempt at synsthes is of elements of the accounting system against the background of the historical process' of formation and evolution of economic organizations. A special attention has been devoted to the subsystem of the costs accounting, next to the subsystem of the management accounting.
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Rachunkowość w warunkach rozrachunku gospodarczego

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Sochacka R., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1988
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vol. 89
PL
Podstawową hipotezę badawczą prezentowanej pracy sformułowano na gruncie głębokich przemian społeczno-ekonomicznych, mających miejsce w naszym kraju w latach 1980-1983. Brzmi ona jeśli w efekcie dokonywanej reformy mamy do czynienia z jakościowo innym od poprzedniego, bo samodzielnym, samorządnym i samofinansującym się podmiotem gospodarczym, to również metoda zarządzania, powszechnie zwana rozrachunkiem gospodarczym, musi podlegać procesom adaptacyjnym, a paralelnie powinny następować przekształcenia w strukturze informacji generowanych przez system rachunkowości. Decydujący wpływ na tok prowadzonych rozważań wywarło zestawienie dominującego w literaturze polskiej wąskiego sposobu rozumienia i definiowania rozrachunku gospodarczego Jako metody zarządzania lub kierowania opartej na kilku zasadach, ze stanowiskiem reprezentowanym przez mniej liczną grupę ekonomistów wnoszących, iż rozrachunek gospodarczy jest kategorią ekonomiczną, której treść stanowią stosunki własności oraz związki rynkowe w jakich działają państwowe jednostki produkcyjne. W konsekwencji punkt ciężkości badań przesunął się ku problemom funkcjonowania systemu rachunkowości w warunkach rozrachunku gospodarczego, jako że kategoria ta dominuje niejako nad podmiotem i przedmiotem dociekań. Natomiast głównym celem rozprawy, stało się określenie przesłanek i kierunków zmian, które powinny zostać dokonane w praktyce i teorii rachunkowości polskiej, aby mogła ona służyć jako podstawa do rozliczania i składania rachunku odpowiedzialności za ekonomiczną efektywność podjętych decyzji.
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Kategoria zysku a potrzeby kształtowania i oceny efektywności ekonomicznej w organizacji handlowej

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Walczak M., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1989
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vol. 88
EN
Although the system of functioning of trade enterprises has been reformed, there has not been constructed as yet an appropriate system of indices for evaluation of performance effectiveness. Assuming the goal of survival It would be sufficient for the enterprise not to be deficit. It must, however, develop and, thus, it must be obtaining financial surpluses .Profit , however, is not a measure which may be used for evaluating processes connected with the purchasing of goods and services. Whether or not these processes will bring profit depends on the selling process. It should be noted here that Increase of sales need not necessarily take place through Increasing the volume of sold goods. There may be involved here changes in asortment, prices or margins. Profit Is affected also by costs. The hitherto applied costs account in trade enterprises has been characterized with its limited applicabilitу. It does not take into account numerous factors such as e.g. goal of Incurring costs or places where they arise. Consequently, enterprises ark not forced to use their assets in a rational way. As a result of It, the sum of profits does not inform precisely about quality of work. A more objective criterion is, however, missing. That Is why no country has abandoned this category. Depending upon the political system and the management system there are applied only additionally different detailed indices restricting or reinforcing the role of profit. Generally, a greater usefulness for measuring economic effectiveness is attributed to profitability indices, which do not exclude the category of profit.
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Pomiar w rachunkowości

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Szejna S., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1989
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vol. 88
EN
The article is an attempt at answering a question whether accounting is a science about measurement. The traditional literature of this scientific discipline does not provide precise explanations in this respect. Thus, it is necessary to seek them in the sources of other disciplines such as mathematics, theory of knowledge, psychology, metrology and others. There has been presented a brief history of' the science about measurements and measures, including its history in Poland. More attention has been devoted to the contemporary concept of measurement as formulated by S.S.Stevens. Scales of measurement used by him for psychological studies can find their reference to accounting. They allow to formalize the description and classify the performed measurements of economiс events. This is illustrated by simple examples. Despite a restricted scope of the presented analysis, it leads to a conclusion that accounting may be called the science about measurement.
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Niektóre kierunki badań naukowych z dziedziny rachunkowości

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Jarugowa A., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1989
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vol. 88
EN
In the world literature devoted to accounting, there have been made a number of syntheses concerning evo-ltjt Ion of the theory of accounting in recent years. That has not found its reflection in the Polish research and publications so far. The aim of this article is ło include Into the trend of the world science the systematization of research findings In the field of accounting in Poland in the postwar period. The development of the scientific thought In accounting in Poland has been analyzed against the background of socio-economic, cultural and legal determinants. The starting point for the analysis has been provided by the following four approaches to classification of the theory of accountingi (1 ) desire to create representation of true profit, (2 ) demand for information of users (receivers), (3) information economics, (4) socio-economic accountability. The last-mentioned approach has been considered the most fruitful from the viewpoint of developing the methodology of accounting in the future,
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Czas pracy głównych księgowych (omówienie wyników ankiety)

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Połeć A., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1989
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vol. 88
EN
Against the background of the role and tasks of auditors in the capitalist firms (USA, FRG, Great Britain) and of the chief accountants in the socialist enterprises (USSR, GDR), there have been presented the position and tasks of chief accountants in the Polish autonomous and seIf-managing enterprises. Next, after analyzing the factors determining the worktime of chief accountants in Poland, an attempt has been made to determine these duties to which chief accountants attach most of their attention and devote most of their efforts. The basis for this determination has been the structure of using the worktime of chief accountants fixed by means of the questionnaire survey carried out by the authoress and her Interviews with 24 chief accountants in the state enterprises located in Lodz. The presentation of work of the chiefs of finance-accounting services has been expanded by presentation of the magnitude of traditional parameters describing organization of their own work (determined through the questionnaire survey), which have been compared with the magnitudes of such parameters fixed by various authors in the course of numerous studies on organization of managerial work and with model indices characterizing effective organization of managers work designed by prof. W. Kieżun. The analysis of utilizing the worktime of chief accountants in these two cross-sections has provided a basis for drawing conclusions, which when taken into consideration by chief accountants may contribute to improved organization of their own work.
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Uwagi do ewolucji funkcji rachunkowości w Polsce

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Jarugowa A., Marcinkowski J., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1989
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vol. 88
EN
The scope and contents of accounting functions are closely connected with the socio-economic, financial-banking and legal institutional system In the country in which a given enterprise operates. From among numerous functions of accounting, Its control and Informative functions are ranked foremost. They can be found in every socio-economic system but they undergo, however, major transformations along with growing complexity of the environment and forms of enterprises activity. These two functions of accounting have undergone a marked evolution in Poland. Due to very detailed and uniform prescriptions and procedures of accounting and reporting, as well as those concerning the functions of chief accountants and auditors, the changes occurring in functions of accounting may be characterized on the basis of perceived control and information needs articulated in frequently changed legal norms, what constitutes the object of the performed analysis.
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Modelowanie zjawisk inflacyjnych w gospodarce polskiej. Problemy oraz wnioski

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Orłowski W., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1989
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vol. 88
EN
The article contains deliberations concerning the modeling of inflationary phenomena on the scale of the national economy on the basis of data provided by the analysis of situation and functioning of enterprises. Proceeding from an assumption about (mostly) cost character of the Polish inflation in the seventies and the eighties, the author analyzes the process of growth of production costs pointing at them as a direct cause behind price increase. The conclusions which can be drawn from attempts at the modeling of inflationary phenomena constitute a statistical confirmation of theses contained in the article. The main conclusions are: existence of a strong inflation loop in the Polish economy causing that price rises do not constitute an effective way of balancing the market; the functioning of the cost formula of prices, which does not provide proeffectiveness stimuli; decisive role of wages in formation of inflationary phenomena and disequilibrium. Hence the necessity of changing the present mechanisms of the functioning of enterprises, and especially the shaping of relationships between wages, labour productivity and prices.
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Teoria ruchu okrężnego i obrotu kapitału w ujęciu modelu ewidencyjnego

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Szczerek W., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1989
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vol. 88
EN
The aim of this article has been, on the one hand, to make an attempt at elaborating a project of the recording model on the basis of the circular movement formula presented in the Marxist theory of capital turnover and, on the other hancj, to prove that such a project properly adapted may present a big practical value as a basis for constructing the Information system of accounting for purposes of management of the socialist enterprise. A direct inspiration for elaborating a project of the model was a thesis, known from the economic literature, saying that a basis for any economic recording, including accounting, should be the Marxist formula of the circular movement of capital (or social funds) in its adaptation to conditions of the socialist economy, or also in the general suprapoIiticaI sense - of savings of the environment engaged In the form of production resources in productive processes of relatively separated economic systems. In the construction assumptions of our project of the model, we have been guided by a statement that the recording model by its very nature should be performing the function of a research tool serving the needs of formulating and developing the general theory of accounting and improving practical aspects of the recording-informative system of accounting in enterprises. Moreover, It has been assumed that each recording model regardless of differences In its construction must comprehensively reflect the assets of a given economic subject, changes occurring in It, as well as costs and revenues of its activity.
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