Wykorzystanie systemów rachunku kosztów przez przedsiębiorstwa województwa warmińsko-mazurskiego w świetle badań ankietowych

• Authors: Joanna Dynowska , Małgorzata Cygańska

Title variants

EN

THE USE OF COST ACCOUNTING MODELS BY ENTERPRISES IN THE REGION OF WARMIA AND MAZURY AS REVEALED BY QUESTIONNAIRE RESEARCH

• Languages of publication: PL

Abstracts

EN

The criticism of primary cost accounting models, e.g. Absorption Costing or Variable Costing, led to the creation of many other modern methods such as Activity-Based Costing, Target Costing, and Quality Costing. The main aim of this paper was to determine the popularity of particular cost accounting models within enterprises in the region of Warmia and Mazury, taking into account the size of the surveyed firms, their form of ownership, and their capital and financial situation. The carried out research indicated that, besides Absorption Costing and Variable Costing, only Activity-Based Costing is used with any significant frequency.

Keywords

EN

THE USE OF COST ACCOUNTING MODELS

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 2
• Pages: 35-43

Contributors

author

Joanna Dynowska

• Uniwersytet Warmińsko-Mazurski w Olsztynie, Katedra Rachunkowości

author

Małgorzata Cygańska

• Uniwersytet Warmińsko-Mazurski w Olsztynie, Katedra Rachunkowości