Instrumentarium rachunkowości zarządczej wspierane przez benchmarking

• Authors: Beata Zyznarska-Dworczak

Title variants

EN

MANAGEMENT ACCOUNTING TOOLS SUPPORTED BY BENCHMARKING

• Languages of publication: PL

Abstracts

EN

This paper presents a new dimension of management accounting tools, achieved by using benchmarking in cost management. It discusses the findings of an analysis of possible uses of this innovative tool in management accounting, as well as state-of-the-art knowledge presented in accounting literature. The paper proposes an original approach to benchmarking as a management accounting tool, improving other management accounting tools. It presents, how benchmarking can contribute to increasing the operating scope of the existing set of management accounting tools and to developing this set towards a more modern and innovative form.

Keywords

EN

MANAGEMENT ACCOUNTING; MANAGEMENT ACCOUNTING TOOLS; BENCHMARKING

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 2
• Pages: 243-251

Contributors

author

Beata Zyznarska-Dworczak

• Uniwersytet Ekonomiczny w Poznaniu, Katedra Rachunkowości