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Wyświetlanie 1-15 z 53
Tytuł:
Functionality of it financial and accounting systems in the practice of polish enterprises
Autorzy:
Siemieniuk, Nina
Zalewska-Bochenko, Agnieszka
Siemieniuk, Łukasz
Powiązania:
https://bibliotekanauki.pl/articles/2127629.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
financial and accounting system
financial and accounting programs
IT financial and accounting system
Opis:
The development of technologies and innovative solutions in the field of information transfer has a significant impact on the functioning of enterprises. Accounting is treated as an organized system of collecting and processing information affecting the enterprise. The aim of the paper is to indicate the important elements that support the organization of financial and accounting work in the company. The analyses were based on the data and research of IT financial and accounting systems. The analysis of the collected literature on the subject and the synthesis of knowledge included there was helpful in implementing this method. It has been hypothesized that the implemented IT systems in enterprises significantly support accounting and finance and bring potential benefits from the use of such software by enterprises. The paper shows that the role of financial and accounting systems in modern enterprises is becoming more and more important and irreplaceable. Thanks to computer systems it is possible to perform the tasks entrusted to employees quickly and efficiently.
Źródło:
Optimum. Economic Studies; 2018, 4(94); 3-13
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The place of regulatory accounting in the accounting system
Autorzy:
Borowiec, Leszek
Powiązania:
https://bibliotekanauki.pl/articles/581026.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
accounting system
regulatory accounting
financial accounting
management accounting
Opis:
The objective of this article is to define the role of regulatory accounting and its place in the accounting system in the period of gradual decomposition of accounting into financial and management accounting. The following research methods have been adopted: critical literature review, analysis of legal acts, observation as well as action research on the example of an entity applying regulatory accounting in practice. The conclusions drawn in the elaboration suggest that despite its specific and distinctive character, regulatory accounting is part of a unified accounting system as far as science is concerned; whereas it is part of financial accounting as far as business practice is concerned.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2018, 515; 136-146
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Intangible assets and some accounting-related issues
Autorzy:
Hasprová, Olga
Powiązania:
https://bibliotekanauki.pl/articles/951072.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
Czech accounting system
intangible assets
Opis:
The paper deals with the specification and issues related to the valuation of intangible assets pursuant to Czech accounting principles and IAS/IFRS. The character of these assets, together with the rules for their classification and accounting, reveal quite a few potential problems with their projection into the accounting books of business entities. The potential differences amongst the approaches applied within the framework of the above mentioned accounting systems result in a different predication and perception which considerably affects the basic financial parameters taken out of the accounting books and used for managerial decision-making. Finally, the issues resulting from the nature of these assets are presented that are common for both accounting systems.
Źródło:
Financial Sciences. Nauki o Finansach; 2013, 2 (15); 48-63
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Management Accounting Model for Small Industrial Enterprises
Autorzy:
Ságová, Zuzana
Powiązania:
https://bibliotekanauki.pl/articles/2064842.pdf
Data publikacji:
2020
Wydawca:
STE GROUP
Tematy:
managerial accounting
model
accounting system
industrial enterprise
Opis:
The aim of the paper is a model of managerial accounting for small industrial enterprises, which is not theoretically developed in the literature and in most small enterprises, managerial accounting is not even practically applied. The questionnaire survey found information about the tasks, tools and methods that managerial accounting performs in medium-sized companies. The analysis of the use of managerial accounting is the practice of small industrial enterprises was carried out through guided personal interviews, while the evaluation specified the most problematic areas of its application in these enterprises. Based on the findings of the analysis following the information obtained on the tasks, methods and tools of management accounting in medium-sized enterprises, a model of management accounting for small industrial enterprises was proposed. It defined the tasks that managerial accounting should perform in small industrial enterprises and, among the existing methods and procedures traditionally used in managerial accounting, those that are practically applicable in the given enterprises were proposed. The main benefit of the paper is the management accounting model for small industrial enterprises. The main emphasis is placed on the transparency of costs and the interconnection of information on individual elements of the accounting information system with minimal capital expenditures.
Źródło:
Multidisciplinary Aspects of Production Engineering; 2020, 3, 1; 694--706
2545-2827
Pojawia się w:
Multidisciplinary Aspects of Production Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analysis of Operating Costs of the Diagnostic Imaging and Interventional Radiology Centre at John Paul II Upper Silesian Childrens Health Centre in Katowice
Autorzy:
Świątek, Władysław
Glowoc, Sebastian
Powiązania:
https://bibliotekanauki.pl/articles/2034629.pdf
Data publikacji:
2019-10-10
Wydawca:
Wyższa Szkoła Finansów i Prawa w Bielsku-Białej
Tematy:
accounting system of healthcare entities
resource cost accounting
Opis:
A properly organized accounting system providing relevant information on costs incurred by healthcare entities is an essential element that enables taking optimal decision regarding their functioning. This paper presents an accounting system as an informative system adapted to the specifics of a healthcare entity. The authors propose grouping costs in terms of resources to facilitate appropriate management and optimization of costs of a healthcare entity. The work is based on costs incurred in 2017 by the Diagnostic Imaging and Interventional Radiology Centre at John Paul II Upper Silesian Children's Health Centre in Katowice.
Źródło:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej; 2019, 3; 61-71
2084-1809
Pojawia się w:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Lean management accounting, elimination of waste in the company
Autorzy:
Rabe, Marcin
Chudy-Laskowska, Katarzyna
Widera, Katarzyna
Norek, Tomasz
Bartkowiak, Anna
Łopatka, Agnieszka
Magdziarczyk, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/27324303.pdf
Data publikacji:
2023
Wydawca:
Fundacja Centrum Badań Socjologicznych
Tematy:
lean accounting system palette
muda
accounting logistics
workflow
Opis:
The purpose of this study is to outline the current problems with the company's documentation workflow process and propose a plan to implement a new automated system to eliminate waste and improve the company's cash flow. Every enterprise is required to accurately record business operations. Accounting is the foundation of an organization, serving not only to meet legal requirements, but also to support management processes. In the case of large enterprises, complex accounting carries the risk of problems with timely and correct accounting, which can lead to delays in payments, reminders, collection procedures and interruptions in deliveries. As a result, it becomes crucial to put processes in place to safeguard liquidity. The study includes an analysis of the company's current documentation workflow process and identification of problems associated with it. A plan is then proposed to implement a new automated system to eliminate waste. The methodology is based on an analysis of the company's internal data and available technological solutions. The main results of the study include the identification of existing problems in the documentation workflow process and a plan for implementing a new system. The findings indicate that improving process efficiency can help increase the company's cash flow. The study introduces a new perspective on records management in enterprises, especially in the context of eliminating waste and improving liquidity. The theoretical value of the work lies in identifying opportunities for effective records management in the context of supporting business processes. The introduction of an automated documentation workflow system can bring practical benefits, such as reducing payment delays, avoiding debt collection procedures and improving the overall efficiency of business operations.
Źródło:
Journal of Sustainable Development of Transport and Logistics; 2023, 8, 2; 184--194
2520-2979
Pojawia się w:
Journal of Sustainable Development of Transport and Logistics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS
Autorzy:
Michalczyk, Leszek
Powiązania:
https://bibliotekanauki.pl/articles/599406.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
Polish accounting system
accounting engineering
variant accounting
theory of accounting aspects
Opis:
This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 2; 34-46
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – FIRST PART: THEOTHEORETICAL
Autorzy:
Michalczyk, Leszek
Powiązania:
https://bibliotekanauki.pl/articles/599666.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
Polish accounting system
accounting engineering
variant accounting
theory of accounting aspects
Opis:
This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems in the country, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 1; 26-34
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wpływ rachunkowości w klasztorach buddyjskich na system chińskiej rachunkowości
The monastic accounting in china as an evidence of the buddhism’s influence on chinese accounting system
Autorzy:
Czerny, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/592028.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Buddyzm
Chiny
System rachunkowości
Accounting system
Buddhism
China
Opis:
Artykuł ma na celu uzupełnienie luki w badaniach nad uwarunkowaniami kulturalnymi rozwoju systemów rachunkowości. Rozwój i charakterystyka chińskiej rachunkowości są zagadnieniami dobrze rozpoznanymi w literaturze przedmiotu, jeśli chodzi o jej związki z konfucjanizmem czy naukami Lao Tse. Natomiast na temat ewentualnego wpływu buddyzmu na rozwój rachunkowości w Chinach nieomal brak opracowań naukowych. Jest to zdumiewające z tego względu, że pojawienie się buddyzmu w Chinach zainicjowało cały szereg zmian społecznych i ekonomicznych o doniosłym znaczeniu, które musiały znaleźć swoje odbicie również w rachunkowości. Artykuł skupia się na możliwych do dowiedzenia związkach pomiędzy pojawieniem się w Chinach tego nurtu filozoficzno-religijnego a zmianami w systemie rachunkowości chińskiej.
The article aims to fill a gap in research on the cultural determinants of accounting systems’ development. The development and characterization of Chinese accounting issues are well diagnosed in the literature in terms of its relationship with Confucianism and the teachings of Lao Tzu. Nearly a lack of scientific studies regarding the possible influence of Buddhism on the development of accounting in China. It’s surprising, because the Buddhism in China has initiated a whole series of social and economic changes of major importance, that needed to be reflected also in accounting. This paper focuses on relations between the appearance of Buddhism in China and changes in the Chinese accounting system.
Źródło:
Studia Ekonomiczne; 2016, 268; 74-81
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
System rachunkowości jednostki budżetowej a system rachunkowości podmiotu gospodarczego
The accounting system of the budgetary unit and the accounting system of the enterprise
Autorzy:
Kuczyńska-Cesarz, Anna
Powiązania:
https://bibliotekanauki.pl/articles/24202961.pdf
Data publikacji:
2019-03-27
Wydawca:
Wojskowa Akademia Techniczna im. Jarosława Dąbrowskiego
Tematy:
rachunkowość
system rachunkowości
polityka rachunkowości
sprawozdanie finansowe
accounting
accounting system
accounting policy
financial statements
Opis:
Systemy rachunkowości różnych jednostek funkcjonujących w gospodarce polskiej różnią się między sobą, mimo że bazują na jednej ustawie o rachunkowości. Różnice te wynikają najczęściej ze specyfiki warunków ich funkcjonowania. W niniejszym opracowaniu przedstawiono system rachunkowości w gospodarce polskiej oraz specyfikę systemu rachunkowości budżetowej. Ponadto dokonano porównania systemu rachunkowości przedsiębiorstwa i jednostki budżetowej działającej w obszarze finansów publicznych, wskazując na podobieństwa i różnice. Za podstawę porównań przyjęto zadania rachunkowości określone w prawie bilansowym.
Accounting systems of various entities operating in the Polish economy differ, although they are based on one act on accounting. These differences usually result from the specificity of their operating conditions. This study presents the accounting system in the Polish economy and the specificity of the budget accounting system. In addition, a comparison of the enterprises accounting system and the budget unit operating in the area of public finance was made, indicating similarities and differences. The accounting tasks specified in the balance sheet law were adopted as the basis for comparisons.
Źródło:
Nowoczesne Systemy Zarządzania; 2019, 14, 1; 153-166
1896-9380
2719-860X
Pojawia się w:
Nowoczesne Systemy Zarządzania
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A comperative study on managers’ assessment of the selected properties of internal reports
Autorzy:
Dobroszek, Justyna
Zarzycka, Ewelina
Almasan, Alina
Circa, Cristina
Powiązania:
https://bibliotekanauki.pl/articles/947792.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
management information system
management accounting system
system
managers
cluster analysis
Opis:
An important role in an organization is played by the management information system that enables managers to perform management tasks. The pillar of this system is financial and non-financial data provided by the management accounting system. The effect of the application of specific management accounting tools are various types of studies and analyses, defined in internal reports, which are the basis for management, and thus making decisions by managers. Internal reports, in order to fulfil their functions effectively, must have appropriate features as to its structure, content and other properties. In connection with this, the authors studied and presented an assessment of managers from Poland and Romania in the context of such properties of internal reports as quality, content, presentation and comments. The survey method was used as the research method, while the analysis of collected research material was based on cluster analysis and descriptive statistics. The sample consisted of 154 questionnaires. The findings are similar in both countries, although in the case of Romania, managers who assessed highly the quality and content of internal reports, and evaluated slightly lower the presentations and comments.
Źródło:
Financial Sciences. Nauki o Finansach; 2018, 23, 3; 46-60
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Management accounting as an effective tool of management of a modern enterprise
Autorzy:
Shurpenkova, Ruslana
Sarahman, Oksana
Powiązania:
https://bibliotekanauki.pl/articles/2079527.pdf
Data publikacji:
2021-06-30
Wydawca:
Państwowa Wyższa Szkoła Techniczno-Ekonomiczna im. ks. Bronisława Markiewicza w Jarosławiu
Tematy:
managerial accounting
information provision
management decision
enterprise management
management accounting system
Opis:
The article analyzes the role of managerial accounting in the enterprise management system. It is established that managerial accounting is an effective management tool because it creates competitive advantages in a market environment. The main principles of managerial accounting system construction at the enterprise are highlighted, its importance for effective functioning is substantiated. The main problems hindering the management accounting implementation and planned measures for successful implementation of this process at Ukrainian enterprises are also analyzed.
Źródło:
Współczesne Problemy Zarządzania; 2021, 9, 1(18); 53-58
2720-1627
2720-2569
Pojawia się w:
Współczesne Problemy Zarządzania
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The challenges of the accounting system in universities in Poland after the enactment of the new Higher Education Act
Autorzy:
Kalinowski, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/1917439.pdf
Data publikacji:
2021-09-12
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
accounting at universities
accounting system
public universities
management accounting
the Act on Higher Education
Opis:
Purpose: The article’s purpose is to explain the accounting systems in Polish universities and the challenges that have arisen following 2019’s entry into force of the new Act on Higher education, considering the historical background and traditions of universities in Poland. Methodology/approach: The author uses three research methods: literature analysis, direct observation, and analysis of source documents, such as statutes and the strategies of selected universities. Findings: An overview is presented of the changes in Polish universities in the accounting system that followed the new regulations on higher education entry into force, i.e., from 01/10/2019. Having assessed the development level of this research area as preliminary, the author formulated several conclusions that may have practical implications in the future. Practical implications: The content can be used in creating accounting systems in uni-versities while considering new challenges formulated in the strategies of these units, as well as challenges of a global nature – for instance, the digitalization of business processes or the shift of management awareness in academic communities. Moreover, it can serve as a base to create a set of desirable practices in complex accounting systems for universities. Originality/Value: The article, being a general review of the accounting system used at universities, fills the research gap in the literature of this specific area. It can be an origi-nal contribution to the process of reforming universities in Poland, indicating potential threats based on the history of universities, followed by setting new challenges for these institutions.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2021, 45(3); 107-127
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Możliwości prezentacji modelu biznesu w sprawozdaniu finansowym
The possibilities of reporting the business model in financial statements
Autorzy:
Karwowski, Mariusz
Świderska, Gertruda Krystyna
Powiązania:
https://bibliotekanauki.pl/articles/697937.pdf
Data publikacji:
2017
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
business model
accounting system
financial statements
model biznesu
system rachunkowości
sprawozdanie finansowe
Opis:
This article attempts to answer the question if there is a possibility of reporting information in financial statements about the realisation of a business model. For this purpose, the accounting system has been assessed. This assessment includes four stages: identification of a business model used by the company, identification of the accounting policies adopted by the company, assessment of the quality of information about the realised business model, transformation of the reported data from the accounting system to eliminate the distortions in the context of the business model. Verification of the above assessment was carried out on the basis of the financial statements of three developers.
W artykule podjęto próbę odpowiedzi na pytanie, czy istnieje możliwość przedstawienia w sprawozdaniu finansowym informacji o realizacji modelu biznesu. W tym celu dokonano oceny systemu rachunkowości, obejmuje ona cztery etapy: identyfikację modelu biznesu stosowanego przez przedsiębiorstwo, identyfikację zasad (polityki) rachunkowości przyjętych przez przedsiębiorstwo, ocenę jakości informacji o realizowanym modelu biznesu, przekształcenie raportowanych danych pochodzących z systemu rachunkowości w celu eliminacji zakłóceń w aspekcie realizowanego modelu biznesu. Weryfikacja powyższej oceny została przeprowadzona na podstawie sprawozdań finansowych trzech deweloperów.
Źródło:
Kwartalnik Nauk o Przedsiębiorstwie; 2017, 44, 3; 61-74
1896-656X
Pojawia się w:
Kwartalnik Nauk o Przedsiębiorstwie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
SPORZĄDZENIE SPRAWOZDANIA FINANSOWEGO WEDŁUG ZAŁOŻEŃ IASB/FASB PO RAZ PIERWSZY
FINANCIAL REPORTING BY ASSUMPTIONS IASB/FASB FOR THE FIRST TIME
Autorzy:
Saczkowska, Dominika
Powiązania:
https://bibliotekanauki.pl/articles/943080.pdf
Data publikacji:
2013
Wydawca:
Sopocka Akademia Nauk Stosowanych
Tematy:
accounting system
the innovative concept of financial reporting
system finansowo-księgowy
innowacyjna koncepcja sprawozdawczości finansowej
Opis:
Praktyczne wykorzystanie rozwiązań sporządzania sprawozdania finansowego według IASB/FASB po raz pierwszy wiąże się w przedsiębiorstwie z wprowadzeniem odpowiednich norm i standardów. Dobór właściwych kryteriów podziału aktywów i zobowiązań wpływa na wartość informacyjną sprawozdania finansowego według IASB/FASB. Warunkiem efektywnego i sprawnego wdrożenia koncepcji sprawozdania finansowego według IASB/FASB w przedsiębiorstwie jest zastosowanie właściwych zasad i procedur przejścia z dotychczasowego układu na nowy. W artykule wskazano obszary wymagające nowego spojrzenia i zaprezentowano ogólny zarys innowacyjnego podejścia do zagadnienia wdrażania sporządzania sprawozdania finansowego według IASB/FASB po raz pierwszy.
Practical use of solutions preparation of financial statements by the IASB / FASB for the first time in the company associated with the introduction of relevant standards and regulations. Choosing the right criteria for the distribution of assets and liabilities affect the value of financial statement information by the IASB / FASB. The condition for the effective and efficient implementation of the concept of the financial statements by the IASB / FASB in the company's application of the relevant rules and procedures for the transition from the previous system to the new. The paper identifies areas that require a new approach and presents an overview of innovative approaches to the implementation of the preparation of financial statements by the IASB / FASB for the first time.
Źródło:
Przestrzeń, Ekonomia, Społeczeństwo; 2013, 3/1; 149-157
2299-1263
2353-0987
Pojawia się w:
Przestrzeń, Ekonomia, Społeczeństwo
Dostawca treści:
Biblioteka Nauki
Artykuł
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