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Głównym celem artykułu jest objaśnienie procesu ewoluowania elementów systemu rachunkowości organizacji gospodarczej pod wpływem zmian zachodzących w różnicach informacji oczekiwanych przez odbiorców wewnętrznych i zewnętrznych. Dla zrealizowania tego celu przedstawiono zamęt regulacyjny w obszarze rachunkowości i jego skutki dla rozwoju systemów rachunkowości w praktyce w Polsce oraz przeanalizowano...
This monographic is a result of long-term studies carried out by the research team from the Department of Accounting, University of Łódź, within the framework of an interministerial research project MR.I.30 , on "Development of Systems Analysis Methods und their Application in the National Economy". The aim of the project was to present accounting as an information system, in which measurement...
This paper outlines all types of new technologies applied in companies at the turn of the
20th century in the field of production (e.g. flexible systems of production, transport),
information systems and communication (e.g. CAD, CAP, CAM). It also describes integrated
systems of manufacturing processes organization (e.g. Kanban, Lean production) and the
linkage between cost accounting production...
This paper investigates the impact of high technology and growing competition on global
markets on the structure and level of costs in Germany and other developed countries.
Changes in the structure in the occurrence of such new phenomena as:a) rise in the level of indirect costs of manufacturing and the proportion of total costs
they comprise;
b) drop in the level and proportion of direct manufacturing...
The paper reviews changes that are taking place in transaction cost theory, management, and
management accounting systems used in enterprises employing lean production methods and
forming long-term relationships with suppliers. In Williamson's transaction cost theory, these
relations are defined as a hybrid form. Results of empirical research published in international
...
The paper outlines the characteristic features of the lean enterprise and explains the aim, ba- sic principles and methods of lean accounting in the area of management accounting. It is necessary to devote more attention to this new accounting approach in the literature of the subject because lean accounting is being increasingly used in companies in Poland, particularly in global firms’ divisions...
This paper describes the status of management accounting profession and outlines changes in the responsibilities of management accountants that took place at the turn of the 20"1 century in large corporations across the world. The changes are outlined on the basis of literature reporting the findings of empirical research carried out in the USA and Great Britain. Next, the results of surveys...
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