Title:

Wieloaspektowa integracja metod rachunkowości zarządczej w nurcie performance management

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Multi-Aspectual Integration of Managerial Accounting Methods under Corporate Performance Management

Creator:

Nita, Bartłomiej

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2009, nr 53, s. 82-93

Abstrakt:

The paper deals with the problem of integration of various methods of management accounting under the framework of corporate performance management. In the first part of the article the rationales for the integration are explained and the role played by the managerial accounting methods in performance management is depicted. As a result of those considerations three major aspect of integration are identified. The second part of the paper discusses these aspects, namely: integration oriented toward planning and budgeting, integration enabling performance measurement and reporting and finally integration for the purposes of activity-based management. It is argued that such an integrated approach to design of managerial accounting methods is very useful from the point of view of performance management. (original abstract)

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2009

Resource Type:

artykuł

Language:

pol

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2009; Nr 53 ; Rachunek kosztów i rachunkowość zarządcza w zarządzaniu dokonaniami

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu