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Wyszukujesz frazę "logistics enterprises;" wg kryterium: Temat


Wyświetlanie 1-1 z 1
Tytuł:
Indicators as an Instrument of Measurement in Management Accounting in Logistics Enterprises in Poland
Autorzy:
Dobroszek, Justyna
Szychta, Anna
Powiązania:
https://bibliotekanauki.pl/articles/417268.pdf
Data publikacji:
2015
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
indicators;
logistics enterprises;
Controlling;
management accounting;
Logistics
Opis:
Purpose: The purpose of this study was to present the extent to which indicators applied by logistics providers in Poland measure logistics-related processes and performance in the context of implementing the concept of management accounting in the enterprises that were researched. Methodology: The research methods used by the authors included a literature review of mainly German and Polish publications and survey research conducted in 2011–2013 among logistics enterprises in Poland. This study served as the basis for verifying four hypotheses and formulating conclusions. Findings: The main results of this study showed that management accounting systems are implemented in about half of then logistics providers in Poland covered by the survey. 75% of all enterprises conducted indicator analysis to evaluate logistics processes, costs and performance, and 90% of the indicators used by these enterprises were of a financial nature. Research limitations: The main limitation of the research was associated with conducting the survey. The low return rate of completed questionnaires did not allow for a detailed analysis of the undertaken subject to be conducted. Moreover, the research results cannot be generalized to all logistics companies in Poland. Originality: The study was the first review of the application of indicators in logistics companies in Poland in relation to the implementation of the management accounting concept. The study provides knowledge about how Polish logistics enterprises use indicators as an important management accounting instrument.
Źródło:
Management and Business Administration. Central Europe; 2015, 4; 11-33
2084-3356
Pojawia się w:
Management and Business Administration. Central Europe
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-1 z 1

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