文章基本信息

标题：Management accounting in logistics and supply chain management: evidence from Poland
其他标题：Rachunkowość zarządcza w logistyce i zarządzaniu łańcuchem dostaw: przykład z Polski
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作者：JUSTYNA DOBROSZEK ; MICHAŁ BIERNACKI ; MAŁGORZATA MACUDA 等
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：106
期号：162
DOI：10.5604/01.3001.0013.9003
语种：English
出版社：Rada Naukowa SKwP
摘要：Logistics develops dynamically, especially in business practice.It is visible both at the macro level – the development of the Transport–Freight Forwarding–Logistics sector, and at the micro-level – the automa-tion of logistics and the sustainable development of logistics function in the organization.Logistics has become an important source of cost reduction and value creation for companies.Therefore, they now need additional information support to remain in a competitive and dynamic market in the long term.Management accounting may be such a system.This means the importance of science's focus on integrat-ing management accounting and logistics and supply chain management issues.The aim of the article is to identify publications on management accounting that focus on logistics and supply chain management in selected scientific journals.Three scientific journals from Poland were used for the analysis: “Theoret-ical Journal of Accounting”, “Logistics”, “Research Papers of Wrocław University of Economics”.Veri-fication of papers covered the period 2010–2018.The analysis showed that a small number of articles in the selected journals simultaneously concerned management accounting in logistics activities.The arti-cles do not refer to scientific theories, and few of them present the results of their own empirical research carried out either by means of a survey or interviews.
其他摘要：Logistyka rozwija się dynamicznie, głównie w praktyce biznesowej. Jest to widoczne zarówno na płaszgim okresie. Takim system może być rachunkowość zarządcza. Oznacza to istotność ukierunkowania nauki na integrowanie zagadnień rachunkowości zarządczej i lo
关键词：management accounting;controlling;logistics;supply chain management
其他关键词：rachunkowość zarządcza;controlling;logistyka;zarządzanie łańcuchem dostaw