- Tytuł:
- Beginnings of the development of management accounting in Poland – contribution of the Wrocław center
- Autorzy:
- Nowak, Edward
- Powiązania:
- https://bibliotekanauki.pl/articles/583519.pdf
- Data publikacji:
- 2018
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
cost survey
postulated costs bill
variable costs account
cost regression
profitability assessment - Opis:
- Management accounting is a discipline subject to dynamic development in the areas of theoretical concepts and practical applications. In Poland, the greatest development in this area occurred after 1989 in connection with socio-economic changes. However, the beginnings of management accounting development in our country date back to much earlier years. The Polish precursors to this discipline include W. Malc and J. Falewicz, who in 1963 published books on issues that fall within the scope of management accounting. W. Malc’s work concerned postulated costs, while J. Falewicz assessed the economy and profitability using the dependence between global costs and production volume. Currently, they are also one of the most important issues considered in management accounting. This leads to the recognition of W. Malc and J. Falewicz as precursors of management accounting in Poland stemming from the centre of Wrocław.
- Źródło:
-
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2018, 515; 257-264
1899-3192 - Pojawia się w:
- Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Dostawca treści:
- Biblioteka Nauki
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