Acta Universitatis Lodziensis. Folia Oeconomica nr 041/1984Rachunkowość w systemie informacyjnym przedsiębiorstwahttp://hdl.handle.net/11089/60512024-03-19T03:59:07Z2024-03-19T03:59:07ZNiektóre problemy oceny efektywności reprodukcji majątku trwałego przedsiębiorstwaWołkowski, Jerzyhttp://hdl.handle.net/11089/61712018-02-01T11:17:43Z1984-01-01T00:00:00ZNiektóre problemy oceny efektywności reprodukcji majątku trwałego przedsiębiorstwa
Wołkowski, Jerzy
In the situation of growing autonomy of enterprises taking place at present, it becomes necessary to solve the problem of determining the effectiveness of reproduction of fixed assets on the microeconomic scale. The article discusses applicability of the existing formulae for evaluation of effectiveness of capital outlays on the microeconomic scale in an individual enterprise. Detailed studies encompassed the stage of preparing and commissioning
investment projects along with effectiveness formulae and recording systems corresponding to them. Against the background of effectiveness formulae analyzed in this way there were discussed problems which should be additionally taken into account in the efficiency analysis of capital outlays efficiency. Conclusions postulated in the article call for further analysis
with reference to a full reproduction cycle of the enterprise’s fixed
assets.
1984-01-01T00:00:00ZSprawność systemu informacyjnego rachunkowości - Problem kryteriów ocenyŚwiderska, Elżbietahttp://hdl.handle.net/11089/61702018-02-01T11:17:44Z1984-01-01T00:00:00ZSprawność systemu informacyjnego rachunkowości - Problem kryteriów oceny
Świderska, Elżbieta
The article describes an attempt at analysis of evaluation criteria of
an information system evaluation as proposed in the literature of the Subject with reference to the accounting information system. Qualitative criteria of
information evaluation referring to the information theory and to the reliability theory in technical systems may be useful at the stage of designing
new solutions as they compell to ordering functions of the system, language
of description and methods of transformation of information . In turn , qualitative characteristics of financial statements make receivers of the information
aware how complex are the factors affecting usefulness of information
and that it is necessary to perform a purposeful choice of solutions with in
the framework of modernization of the functioning system.
1984-01-01T00:00:00ZAnaliza i propozycje usprawnień systemu rozliczeń zysku w warunkach nowej reformy gospodarczejWalczak, Marianhttp://hdl.handle.net/11089/61682018-02-01T11:17:43Z1984-01-01T00:00:00ZAnaliza i propozycje usprawnień systemu rozliczeń zysku w warunkach nowej reformy gospodarczej
Walczak, Marian
The author has tried to determine usefulness of the profit measure in analysis of the enterprise’s economic performance, advantages accruing from its maximization along with some weaker points of the net profit accounting system in conditions of the economic reform being implemented at the present time. There are described measures necessary in the system of tax charges and
funds to strengthen its motivational functions and improve financial abilities of enterprises. It was discovered that although there did not exist any ideal measure for estimation of the enterprise’s economic performance, the profit measure had fewer drawbacks in present conditions. An analysis of effectiveness
of economic performance carried out with its application in a
chosen enterprise revealed a certain degree of the enterprise’s economic stabilization, improvement of its financial situation as well as many other technical-economic indices.
1984-01-01T00:00:00ZRozrachunek wewnątrzzakładowy a rachunek kosztów w ZSRRSochacka, Renatahttp://hdl.handle.net/11089/60942018-02-01T11:17:52Z1984-01-01T00:00:00ZRozrachunek wewnątrzzakładowy a rachunek kosztów w ZSRR
Sochacka, Renata
Process of changes in the Soviet Union's economic mechanism being a result
of intensified development of the Soviet economy, and changes in the industry
management structure made it necessary to reconsider the essence and contents
of the responsibility accounting. Effectiveness of the management system
inside industrial enterprises (associations of producers), and thus
effectiveness of the responsibility accounting largely determine rational
utilization of material and human resources and implementation of the national
economic plan. Functioning of a comprehensive and system* responsibility
accounting in enterprises is dependent upon the quality of internal planning,
standardization, and cost accounting. The main requirement posed before
cost accounting is to ensure strict division of responsibility for the level
of production costs. Thus, its main task is to determine the effectiveness
of performance of internal subjects, i.e. to provide information indispensable
for determining indices of own costs, normative net production, and profit.
1984-01-01T00:00:00Z