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Rachunkowość zarządcza w polskiej literaturze przedmiotu

100%
Gmińska R.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
|
issue 2
75-82
EN
The world, as well as in Poland, followed by continuous development of management accounting. This article presents an overview of the definition of management accounting in the Polish literature. Points to the emergence of the operational and strategic management accounting. It shows how over the past 15 years has changed the view regarding the relationships: management accounting - controlling.
2
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Teoria rachunkowości zarządczej – pięć kluczowych mitów

51%
Łada M., Kozarkiewicz A.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
167-175
EN
The aim of the paper is to confront the views as to the role and methodology of scientific research in the area of management accounting conducted abroad. Polish reality differs from the conditions of world science, and one of significant barriers in following its development are false believes on the scope and role of scientific research. The paper discuses five myths on management accounting theory. The myths have been called with some symbolic names, such as: myth of one truth, myth of one theory, myth of accounting as quantitative science, myth of authority and myth of superconsultant.
3
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Sprawozdawczość dotycząca segmentów jako czynnik integracji rachunkowości finansowej i zarządczej

51%
Karwowski M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
|
issue 2
113-122
EN
In this article the author discusses origin and significance of segment information, which constitute essential factor of integration of financial and management accounting, and methods of segmentation of enterprise in dependency on its strategy and organisational structure. The article consists of the following parts: the characterstic of management approach, significance of segment information and evolution of methods of segments’ evaluation.
4

The Management Accounting Practices In Albania In The Context Of Globalization

51%
Naco M., Cela H., Dollani P.
Contemporary Economics
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2010
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issue 3(15)
149-161
EN
The main aim of the paper is to provide relevant findings on the status of management accounting in Albanian Accounting Practices, based on the direct survey with selected companies and individuals (experts on the field). In our analysis we have used as a benchmark the IFAC statement on Management Accounting Concepts and its description of the evolution of management accounting. To achieve our objectives we prepared and provided to a large group of professional accountants (that mainly are dealing with bookkeeping and financial statement preparations) a structured questionnaire, containing several questions on the status of the practices applied in Albania on management accounting. This survey was carried out during the first half of 2009. Findings of this paper are based on the answers given by 300 respondents. These answers point out that management accounting practices in Albania tend not to be complex and sophisticated. Budgeting, product profitability and financial performance measurement remain the central pillars, while other, most contemporary, management accounting techniques are sporadically used. There is also little evidence of management accounting concerned directly with 'value creation'.
5
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Instrumentarium rachunkowości zarządczej wspierane przez benchmarking

51%
Zyznarska-Dworczak B.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
243-251
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.
6
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Rachunek kosztow dzialan – nowe spojrzenie

44%
Skarzynska A.
Zagadnienia Ekonomiki Rolnej
|
2012
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issue 3(332)
43-67
EN
The Activity Based Costing is a modern costing system and decision support instrument most commonly used in practice. Its innovativeness consists in setting new directions for development of management accounting, so far, predominated by traditional cost accounting. The main premises behind the Activity Based Costing is focus on activity as the cost generating factor. Costs only reflect the performed activities. This means that costs are not generated by the products, but by activities necessary to produce them. Activities define the size of resources used and thereby the costs of the resources used by the cost objects (e.g. products). Measurement of the size of the used and unused production capacity and management thereof constitutes the central point of the Activity Based Costing. Thus the ABC concept identifies and establishes the size of waste of resources in enterprises and, on that basis, it can be considered as a stock management concept. The ABC enables to control individual activities and plan their size thereby ensuring better cost management in the long-term perspective.
7

PROVIDING OF ECONOMIC SECURITY OF ENTERPRISE IS ON THE BASE OF PERFECTION ADMINISTRATIVE ACCOUNT (Zabezpechennia ekonomichnoi bezpeky pidpryiemstva na bazi vdoskonalennia upravlinskoho obliku)

44%
Kirichenko O. A., Kudrya I. V.
Mekhanizm Rehuluvannya Economiky
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2010
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vol. 3 (47)
183-193
EN
In the article the problems of economic security of economic activity subjects are explored from the point of view of effective technologies. It is defined the effective technology as a management charges on the base of administrative account. The stages of development of administrative account, its cooperation with economic security of enterprise and ways of its perfection in the system of administrative account are exposed, as pre-conditions of enterprise economic security providing.
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