文章基本信息

标题：The size of the enterprise as a determinant of management accounting practice
其他标题：Wielkość przedsiębiorstwa jako determinanta praktyki rachunkowości zarządczej
本地全文：下载
作者：ANNA SZYCHTA
期刊名称：Zeszyty Teoretyczne Rachunkowości
印刷版ISSN：1641-4381
电子版ISSN：2391-677X
出版年度：2019
卷号：103
期号：159
DOI：10.5604/01.3001.0013.3082
语种：English
出版社：Rada Naukowa SKwP
摘要：The aim of the paper is to indicate differences in the application of management accounting methods and the type of tasks that management accountants perform.It will also identify the type and importance of factors determining the application of these methods in small, medium and large enterprises in Poland that participated in the empirical study.The paper answers several research questions based on data obtained from companies in a survey conducted in 2016.The study shows, among others, that in the third decade of the development of the market economy, after the transformation of the political system in Poland, enterprises, regardless of size, still mainly use traditional cost accounting systems;along with the increase in the size of enterprises, the number of entities implementing the operational management accounting methods increases.Strategic management accounting methods in large and medium-sized entities are relatively rarely implemented, excluding long-term planning in large companies, which is used in around 83% of the surveyed companies.Management accounting practice in Poland is now more influenced by economic factors than by institutional ones.Of the ten tasks of management accountants indicated in the study, the reduction of costs and expenses and the measurement of company performance were considered the most important.
其他摘要：Celem artykułu jest wskazanie różnic w zastosowaniu metod rachunkowości zarządczej i rodzaju zadań jej specjalistów oraz określenie typu i znaczenia czynników determinujących stosowanie tych metod w małych, średnich i dużych przedsiębiorstwach w Polsce, o
关键词：small;medium and large enterprises;management accounting;methods;determinants;management accountants;tasks;Poland
其他关键词：przedsiębiorstwa małe;średnie i duże;rachunkowość zarządcza;metody;uwarunkowania;specjaliści do spraw rachunkowości zarządczej;zadania;Polska