| Autor: Renata Biadacz | 353 |
Strony: 353-364
pełen tekst
THEORY AND PRACTICE OF MANAGEMENT ACCOUNTING IN POLAND
Summary
Management accounting has been reflected in Polish literature from the early fifties of the last century. However, by the end of the 80s analyses were mainly methodological, based on experience of the Western specialists. The highest dynamics of changes in management accounting occurred in the nineties. Management accounting theory had evolved considerably, and first applications of methods and techniques of management accounting in practice had been noticed. In recent years a growing interest in this field of accounting has been observed. However, it concerns mainly large companies. Small and medium enterprises continue to use traditional cost accounting systems tailored to the needs of external reporting.
The aim of this paper is to outline the development of the theory of management accounting in Poland and present the study of "good examples" of applications of the tools of management accounting in the business units in the Czestochowa region.
pełen tekstTHEORY AND PRACTICE OF MANAGEMENT ACCOUNTING IN POLAND
Summary
Management accounting has been reflected in Polish literature from the early fifties of the last century. However, by the end of the 80s analyses were mainly methodological, based on experience of the Western specialists. The highest dynamics of changes in management accounting occurred in the nineties. Management accounting theory had evolved considerably, and first applications of methods and techniques of management accounting in practice had been noticed. In recent years a growing interest in this field of accounting has been observed. However, it concerns mainly large companies. Small and medium enterprises continue to use traditional cost accounting systems tailored to the needs of external reporting.
The aim of this paper is to outline the development of the theory of management accounting in Poland and present the study of "good examples" of applications of the tools of management accounting in the business units in the Czestochowa region.