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    Wyświetlanie 1-4 z 4
    Tytuł:
    The concept of implementing the activity-based costing in multi-assortment manufacturing enterprise – theoretical aspects (part 1)
    Autorzy:
    Moskwa-Bęczkowska, Daria
    Powiązania:
    https://bibliotekanauki.pl/articles/1918687.pdf
    Data publikacji:
    2020
    Wydawca:
    Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
    Tematy:
    activity-based costing
    multiassortment production
    implementation
    rachunek kosztów działań
    produkcja wieloasortymentowa
    wdrożenie
    Opis:
    Purpose: The main objective of the article is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. However, due to the publishing requirements, the article was divided into two parts – the first one describes the theoretical approach to the problem and the second one presents the case study. Therefore, the aim of this part of the considerations is to present the shortcomings of traditional methods of unit cost calculation in the light of the literature on the subject and to present the main assumptions and calculation procedures of the concept of activity-based costing. Design/methodology/approach: The main research methods used in this part of the considerations are: analysis of the literature on the subject and inference. Findings: The result of the research is the conclusion that the traditional methods of unit cost calculation, i.e. full costing and variable costing, are insufficient for effective cost management in the company. Originality/value: This part of the analysis presents in a synthetic way the identified main disadvantages of traditional unit costing methods. An alternative solution to the discussed problem was also presented here, i.e. the change of the applied costing system into an activity-based costing system – analyzing its assumptions and calculation procedures. This content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.
    Źródło:
    Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2020, 146; 295-303
    1641-3466
    Pojawia się w:
    Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The concept of implementing the activity-based costing in multi- assortment manufacturing enterprise – case study (part 2)
    Autorzy:
    Moskwa-Bęczkowska, Daria
    Powiązania:
    https://bibliotekanauki.pl/articles/1918996.pdf
    Data publikacji:
    2020
    Wydawca:
    Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
    Tematy:
    activity-based costing
    multiassortment production
    implementation
    rachunek kosztów działań
    produkcja wieloasortymentowa
    wdrożenie
    Opis:
    Purpose: As mentioned in the first part of the article, its main objective is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. Design/methodology/approach: The main research method used is a case study of the implementation of activity-based costing in a selected multi-assortment production company. The concept of an original model of implementation of activity-based costing in the analyzed company as well as the benefits resulting from this implementation are presented in this article. Findings: The carried-out research indicates that the calculation of cost according to the concept of activity-based costing is more useful for effective cost management than traditional methods. After the development and presentation of the model of the analyzed costing method, the board of directors of the examined company began seriously considering the implementation of this method within their business unit. Research limitations/implications: The main barrier in the conducted research was the lack of conviction on the part of the company about the advantages of the presented unit cost calculation method and its usefulness for effective cost management within the company. Originality/value: The article is an example of the practical application of activity-based costing in multi-assortment production. Its content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.
    Źródło:
    Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2020, 146; 305-314
    1641-3466
    Pojawia się w:
    Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Kalkulacja kosztów jednostkowych kształcenia a zarządzanie finansami uczelni publicznych w Polsce
    Calculation of unit costs of education vs. financial management of public universities in Poland
    Autorzy:
    Moskwa-Bęczkowska, Daria
    Powiązania:
    https://bibliotekanauki.pl/articles/588588.pdf
    Data publikacji:
    2016
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Kalkulacja kosztów jednostkowych
    Koszty
    Model kalkulacji kosztów
    Uczelnie publiczne,
    Calculation of unit costs,
    Cost calculation model
    Costs,
    Public universities,
    Opis:
    Artykuł zawiera rozważania dotyczące informacji o kosztach kształcenia w uczelniach publicznych pozyskiwanych z ewidencji księgowej i wykorzystywanych do kalkulacji kosztów jednostkowych usług edukacyjnych. Zakres informacji kosztowych, zdeterminowany wyłącznie obowiązującymi te uczelnie regulacjami prawnymi, jest niewystarczający dla potrzeb zarządzania kosztami, a tym samym dla potrzeb zarządzania finansami tych jednostek.
    The article presents considerations relating to information about the cost of education in public universities obtained from the accounting records and used to calculate unit costs of educational services. The scope of cost information, determined exclusively by legal regulations applicable to universities, is insufficient for the needs of cost management and thus for the needs of the financial management of these units.
    Źródło:
    Studia Ekonomiczne; 2016, 267; 107-117
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Evaluating the usefulness of cost accounting in selected business entities in light of the Covid-19 pandemic - results of the author’s survey research
    Autorzy:
    Moskwa-Bęczkowska, Daria
    Powiązania:
    https://bibliotekanauki.pl/articles/27313509.pdf
    Data publikacji:
    2022
    Wydawca:
    Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
    Tematy:
    cost accounting
    commercial companies
    COVID-19 pandemic
    rozliczanie kosztów
    spółki handlowe
    pandemia COVID-19
    Opis:
    Purpose: The purpose of this article is to analyze and evaluate the usefulness of the cost accounting system of selected enterprises in the Świętokrzyskie voivodeship for managing their costs under the conditions of the COVID-19 pandemic. Design/methodology/approach: The article presents the results of the author’s survey research. This research was carried out using the Computer-Assisted Web Interview survey method. Business entities from the Świętokrzyskie voivodeship with an entry in the National Court Register were invited to the survey via e-mail. These were commercial companies, mainly limited liability companies and joint-stock companies. Findings: The main conclusion of the study is that the full cost accounting used in business entities is partially useful for effective cost management of the studied entities. With the COVID-19 pandemic, there was little impact on the usefulness of cost information extracted from applied costing. Originality/value: The COVID-19 pandemic has destabilized all areas of economic and social life in Poland. Therefore, an important issue is the analysis and evaluation of its impact, which is still faced today by representatives of various industries and sectors of the Polish economy. The considerations presented here concern evaluating the utility of cost accounting systems in light of the COVID-19 pandemic. This information can be useful for those dealing with cost accounting issues and the effects of the coronavirus pandemic in theory, as well as business owners, controlling managers or accounting services staff.
    Źródło:
    Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2022, 162; 517--525
    1641-3466
    Pojawia się w:
    Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-4 z 4

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