Acta Universitatis Lodziensis. Folia Oeconomica nr 159/2002
http://hdl.handle.net/11089/18915
ROZWÓJ GOSPODARKI RYNKOWEJ A RACHUNKOWOŚĆ W XXI WIEKU - WYBRANE ZAGADNIENIA2024-03-29T13:19:49ZTworzenie systemu rachunku kosztów na potrzeby zarządzania średnią firmą - studium przypadku
http://hdl.handle.net/11089/18993
Tworzenie systemu rachunku kosztów na potrzeby zarządzania średnią firmą - studium przypadku
Kalinowski, Jacek
The articles describes the process of implementation of an integrated cost accounting
system for management accounting purposes on the example of „Pawo” Men’s Clothing
Company in Pabianice. It first presents major problems involved in the process of disigning
a cost accounty system, and next describes the successive stages of this implementation. The
paper also outlines activities involved in the design and implementation of a new information
system compatibile with the new cost account system.
2002-01-01T00:00:00ZMetody ustalania cen transferowych w przedsiębiorstwach zdywizjonalizowanych
http://hdl.handle.net/11089/18990
Metody ustalania cen transferowych w przedsiębiorstwach zdywizjonalizowanych
Kabalski, Przemysław
This article discusses problem of transfer pricing in divisionalized companies. Four main
methods of transfer pricing are described: market transfer prices, cost transfer prices,
negotiated transfer prices and dual transfer pricing. The article also examines fundamental
factors that must be considered when choosing transfer pricing method for management
purposes and the role of top management in transfer pricing system.
2002-01-01T00:00:00ZRachunek kosztów w procesie doskonalenia produktów
http://hdl.handle.net/11089/18989
Rachunek kosztów w procesie doskonalenia produktów
Walczak, Marian
The main goal of this paper is the presentation of different kinds of cost accounting
systems as product quality steering tools.
The quality needs a full and continuos orientation on value chain analisys. Balanced
scorecard can be seen as the most complex metod of quality planning and controlling.
2002-01-01T00:00:00ZRola budżetowania operacyjnego w „erze” informacji
http://hdl.handle.net/11089/18988
Rola budżetowania operacyjnego w „erze” informacji
Szychta, Anna
Short term budgeting has its advocates as well as opponents. In recent years there has
been growing criticism especially with respect to the usefulness of the annual operatingfinancial
budget as an instrument for business management.
The aim of this study is to present major drawbacks of traditional budgets, arguments
of proponents of management without the aid of budgeting in the information era and
conclusions which they formulated in the course of research activities sponsored by CAM-I.
The article also discusses the role played by budgets in the creation of value based on internal
(operating) efficiency of an enterprise and points out their lack of relevance to creating value
for shareholders, arising from external efficiency of a business entity.
2002-01-01T00:00:00Z