|
MANAGEMENT ACCOUNTING INNOVATIONS THE CASE OF ABC IN POLAND
WNUK-PEL T. wydawnictwo: WYD UN ŁÓDŹ , rok wydania 2013, wydanie I cena netto: 53.10 Twoja cena 50,45 zł + 5% vat - dodaj do koszyka Management Accounting Innovations
the Case of ABC in Poland
It is appropriate to note that Wnuk-Pel has given a comprehensive summary of the ABC
adoption in various countries and companies across the globe. (…) For anyone interested
in and keen on the topic, the book offers an outstanding reference source of management
accounting, its background, implementation, and gaps in Poland. (…) In addition, the
author has used a simple and easy to understand language. The book is a first-rate reading
since it has answered many questions about ABC concepts in developing and developed
countries. It is also an excellent referencing material.
Karim Charaf, Full Professor of Management Control – ISCAE, Casablanca, Morocco,
Associate Professor at Burgundy School of Business, Dijon, France
The monograph manuscript demonstrates an interesting and coherent research into ABC
and ABM issues in Poland. The book provides evidence that the author conducted original
research, has made a significant contribution to the knowledge of the subject concerned.
(…) I am convinced that the book will find a broad and grateful audience in Europe and
outside especially among researchers, students and financial managers. It is especially
recommended for those from countries which underwent or are still undergoing transition.
Toomas Haldma, Professor of Accounting, Faculty of Economics and Business
Administration,
University of Tartu, Estonia
The reviewed book is very valuable and fulfills the gap in Polish literature. It
summarizes and puts in order research done in the country so far and also enables drawing
conclusions about activity-based costing diffusion and ways of using information from ABC
in Polish companies. Owing to broad literature studies and empirical research, the book
gives a complete picture of condition and development of theory and practice of
activity-based costing in Poland. At the same time, thanks to references to foreign
literature, it enables to assess this condition in comparison to more developed countries.
Monika Marcinkowska, Associate Professor, Institute of Finance, Banking and Insurance,
Faculty of Economics and Sociology, University of Łódź, Poland
Introduction
Chapter 1. Origin and development of activity-based costing
1.1. Precursors of activity-based costing
1.2. Development of activity-based costing in 1984-1989
1.3. Development of activity-based costing in 1989-1992
1.4. Development of activity-based costing after 1992
1.5. Activity-based management
1.6. Summary and conclusions
Chapter 2. Modified versions of activity-based costing
2.1. Time-driven activity-based costing
2.2. Resource consumption accounting
2.3. TD ABC and RCA compared
2.4. Summary and conclusions
Chapter 3. The development of activity-based costing/management journal literature
in Poland 1994-2011
3.1. Introduction
3.2. Characteristics of the research method
3.3. The analysis of the research findings
3.3.1. Quantitative characteristics of the publications
3.3.2. Characteristics of the authors of the publications
3.3.3. Research method used in the publication
3.3.4. Subject area of the publications
3.4. Summary and conclusions
Chapter 4. Diffusion and use of activity-based costing in Poland in the light of
questionnaire research
4.1. Introduction
4.2. Research method
4.3. Diffusion of ABC in Poland
4.3.1. General description of the companies covered by the survey
4.3.2. Characteristics of cost accounting systems used in the companies
4.3.3. Analysis of attitudes towards ABC
4.3.4. Contextual factors influencing the implementation of ABC
4.4. Functioning and use of ABC in Poland
4.4.1. General description of the companies covered by the survey
4.4.2. General description of ABC systems
4.4.3. Analysis of ABC systems structure
4.4.4. Analysis of utilisation of information generated by ABC systems
4.5. Summary and conclusions
Chapter 5. Functioning of activity-based costing in Poland in the light of case
studies and action research
5.1. Introduction
5.2. Research methodology
5.3. Case studies of activity-based costing implementation
5.3.1. Activity-based costing implementation in production company ALFA SA
5.3.2. Activity-based costing implementation in telecommunication company BETA SA
5.3.3. Activity-based costing implementation in insurance company GAMMA SA
5.3.4. Activity-based costing implementation in manufacturing and trading company OMEGA SA
- action research
5.4. Factors influencing activity-based costing implementation and changes in management
accounting systems following the implementation
5.5. Summary and conclusions
Chapter 6. Satisfaction and benefits of ativity-based costing implementation in
Polish companies
6.1. Introduction
6.2. Research method
6.3. Analysis of the research results
6.3.1. General satisfaction ensuing from ABC implementation
6.3.2. Quality of ABC information with respect to traditional system
6.3.3. Usefulness of ABC information
6.3.4. Influence of ABC on company
6.3.5. Differences in ABC evaluation by preparers and users
6.4. Summary and conclusions
Conclusions
Bibliography
List of tables
List of figures
214 pages, Hardcover
Po otrzymaniu zamówienia poinformujemy, czy wybrany tytuł polskojęzyczny lub
anglojęzyczny jest aktualnie na półce księgarni.
|