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Barriers of Activity-Based Costing Implementation in Polish Companies

dc.contributor.authorMiodek, Wioleta
dc.contributor.authorWnuk-Pel, Tomasz
dc.date.accessioned2021-04-28T08:22:23Z
dc.date.available2021-04-28T08:22:23Z
dc.date.issued2017
dc.identifier.citationMiodek W., Wnuk-Pel T., Barriers of Activity-Based Costing Implementation in Polish Companies, WUŁ, Łódź 2017, http://dx.doi.org/10.18778/8088-906-4pl_PL
dc.identifier.isbn978-83-8088-906-4
dc.identifier.urihttp://hdl.handle.net/11089/35295
dc.description.abstractThe book aims to determine the level of ABC diffusion and identify the barriers to adopting this system in Polish companies. lt focuses mainly on: (a) the factors which facilitate ABC implementation, (b) the ways that information from ABC is used, the key reasons underlying inadequate interest in ABC implementation, and the key difficulties related to ABC implementation. “Since the topic of ABC has been around for many decades, same businesses have received benefits in implementing it while others have not. This issue is raised in an interesting way in the book and it fills a gap in current knowledge. The book provides a critical review of the topics on ABC. This book is not only informative, but the discussion makes the reader well-aware of the advances in ABC. Practical implications and quality innovative ideas are presented. In summary, the book expresses the case for ABC excellently”.pl_PL
dc.description.abstractKsiążka ma na celu określenie poziomu dyfuzji ABC i zidentyfikowanie barier utrudniających przyjęcie tego systemu w polskich firmach. Koncentruje się głównie na: (a) czynnikach ułatwiających wdrożenie ABC, (b) sposobach wykorzystywania informacji z ABC, (c) kluczowych przyczynach nieodpowiedniego zainteresowania wdrożeniem ABC, oraz (d) kluczowych trudności związanych z ABC realizacja. Ponieważ temat ABC istnieje już od wielu dziesięcioleci, niektóre firmy otrzymały korzyści z jego wdrożenia, podczas gdy inne nie. Kwestia ta została poruszona w ciekawy sposób w książce i wypełnia lukę w aktualnej wiedzy. Książka zawiera krytyczną recenzję tematów dotyczących ABC. Ta książka ma nie tylko charakter informacyjny, ale także sprawia, że czytelnik jest świadomy postępów w ABC. Przedstawiono praktyczne implikacje i innowacyjne pomysły jakościowe. Podsumowując, książka doskonale oddaje sprawę ABC.pl_PL
dc.language.isoenpl_PL
dc.publisherWydawnictwo Uniwersytetu Łódzkiegopl_PL
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Międzynarodowe*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectPolish Companiespl_PL
dc.subjectmanagement accountingpl_PL
dc.subjectActivity-Based Costingpl_PL
dc.subjectABC diffusionpl_PL
dc.titleBarriers of Activity-Based Costing Implementation in Polish Companiespl_PL
dc.typeBookpl_PL
dc.page.number132pl_PL
dc.contributor.authorAffiliationUniwersytet Łódzki, Wydział Zarządzaniapl_PL
dc.contributor.authorAffiliationUniwersytet Łódzki, Wydział Zarządzaniapl_PL
dc.identifier.eisbn978-83-8088-907-1
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dc.identifier.doi10.18778/8088-906-4


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