Nowe technologie i ich wpływ na strukturę kosztów i przychodów współczesnych przedsiębiorstw
Streszczenie
This paper outlines all types of new technologies applied in companies at the turn of the
20th century in the field of production (e.g. flexible systems of production, transport),
information systems and communication (e.g. CAD, CAP, CAM). It also describes integrated
systems of manufacturing processes organization (e.g. Kanban, Lean production) and the
linkage between cost accounting production plan system and CIM.
This aim of this paper is to explain the effect of each of the new technologies on the
structure and level of costs and revenues in the companies whose strategies include a high
degree of innovativeness in order to remain competitive.
The changes that are taking place in such companies in the area of costs and revenues
provide motivation for adoption of modem cost accounting systems (e.g. ABC, Target
Costing) in order to support management processes with relevant information essential to
ensuring high efficiency of these processes.
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