http://hdl.handle.net/11089/226 Tue, 07 Apr 2026 23:13:09 GMT 2026-04-07T23:13:09Z https://dspace.uni.lodz.pl:443/xmlui/bitstream/id/73ddaad5-0f81-47d5-8f4b-38357278ca52/ http://hdl.handle.net/11089/226 http://hdl.handle.net/11089/601 Badanie rozwoju publikacji z zakresu rachunku kosztów działań na podstawie artykułów opublikowanych w polskich czasopismach w latach 1994-2009 Wnuk-Pel, Tomasz; Domagała, Joanna This paper presents the analysis of publications in the field of ABC/M in Polish journals in the period of 1994-2009, particularly the analysis of: number of publications, their structure, subject matter, applied research method as well as attitudes expressed by the authors. The research was based on 132 articles published in three journals: „Controlling i Rachunkowość Zarządcza", „Rachunkowość" and „Zeszyty Teoretyczne Rachunkowości". Conducted research revealed that publications in the field of ABC/M are delayed about 6 years in comparison to publications in countries like USA and Great Britain. In Poland, like in USA or Great Britain, most publications of ABC/M were published in specialist journals meant for practitioners (81.8%) and were written by research workers (57.8%). Great number of authors (96.2%) are followers of ABC/M. The research revealed that not even one publication could be classified as apposed to ABC/M whereas neutral attitude was noticed in only 5 publications. The research results revealed that among wide range of researched methods used dominate descriptive research (96.7%) and case studies (22%); questionnaire research, research review or analytical research were published sporadically. Growth of publications was simultaneous in the field of ABC and ABM as well as reference and connec- tions of those methods with other techniques of management accounting. Great number of connections between ABC and other methods of management accounting indicate enthusiasm and innovations in ABC/M use. Sat, 01 Jan 2011 00:00:00 GMT http://hdl.handle.net/11089/601 2011-01-01T00:00:00Z http://hdl.handle.net/11089/600 Koncepcje zysku w retrospektywnym ujęciu Mejera Lichtensztejna Turzyński, Mikołaj This paper is devoted to the presentation of the theory of profit developed in the interwar period by M. Lichtensztejn. He systematized theories of profit in terms of historical and emitted: 1) „Theories natural” – that does not take into account the dynamic nature of the profit. They combine business profits with static elements of the social income such as wages and rent, or give the dynamic elements (eg. risk) static by applying to them the rights of static (eg. the law of supply-demand); 2) „Theories consciously dynamic”, based on the assumption that justification of the different types of social income is found in the functions performed by the enterprise. They are trying to explain profit businesses in conjunction with the role, importance and functions of the company and treat the entrepreneur through the prism of the basic functions and additional; 3) „Theories of dynamic in the development” – deal with profits as a dynamic, which is a development of „theories consciously dynamic”. M. Lichtensztejn doctoral dissertation, in an attempt to structure the economic concept of profit – in the author's opinion – deserves to be taken into account in the history of science in accounting. Sat, 01 Jan 2011 00:00:00 GMT http://hdl.handle.net/11089/600 2011-01-01T00:00:00Z http://hdl.handle.net/11089/599 Problemy związane z wykorzystywaniem wskaźników finansowych w praktyce życia gospodarczego Kopczyński, Paweł; Kopczyńska, Lucyna Companies compete nowadays in a changeable and turbulent environment. Their financial standing may change rapidly. Each enterprise may find itself on the verge of bankruptcy. Hence it is very important to evaluate and constantly monitor the financial condition of companies. It facilitates management and allows managers to make right decisions. If they do not know the current situation of the business, they will not be able to manage it effectively. Financial ratios supply information necessary to analyze financial condition and performance of companies. In spite of all their merits, financial ratios have also many flaws, of which a managers should be aware (e.g. they may be calculated in different ways, some of them are capable of manipulation and their comparisons may be misleading). Therefore there is a need to make managers familiar with all the problems connected with the application of financial ratios and offer possible solution to some of these problems. Lack of information is sometimes better then having wrong informa- tion, which may lead to wrong decisions. The correct interpretation of financial ratios is not an easy task. It requires the appropriate and all-embracing knowledge about them and their properties. As managers and financial analysts should be aware of all the problems connected with application of financial ratios, authors of this article want to present the shortcomings and limitations of using financial ratios to assess the financial situation and performance of companies. Sat, 01 Jan 2011 00:00:00 GMT http://hdl.handle.net/11089/599 2011-01-01T00:00:00Z http://hdl.handle.net/11089/598 Podstawy teoretyczne sprawozdawczości zrównoważonego rozwoju a zakres jej zastosowania w Polsce i na świecie Michalak, Jan The main aim of the paper is an attempt to answer the questions, what makes companies to publish sustainability reports and what influences the scope of presented information. Presented theoretical discussion is confronted with sustainability reporting statements adoption and its prospects around the world in the light of literature research and in Poland based on author's empirical research. Sat, 01 Jan 2011 00:00:00 GMT http://hdl.handle.net/11089/598 2011-01-01T00:00:00Z