Nowe technologie i ich wpływ na strukturę kosztów i przychodów współczesnych przedsiębiorstw

Abstract

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.