- Author
- Nita Bartłomiej (Uniwersytet Ekonomiczny we Wrocławiu)
- Title
- Uwarunkowania pomiaru dokonań przy wykorzystaniu rachunkowości zarządczej
Conditionings of Performance Measurement with the Use of Management Accounting - Source
- Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2009, nr 58, s. 326-338, tab., bibliogr. 12 poz.
- Issue title
- Systemy zarządzania kosztami i wynikami
- Keyword
- Efektywność pracy, Rachunkowość zarządcza, Mierniki oceny efektów pracy
Work effectiveness, Management accounting, Work effects indicators - Note
- summ.
- Abstract
- Celem artykułu było rozpoznanie podstawowych uwarunkowań dotyczących pomiaru dokonań w obszarze rachunkowości zarządczej. Przede wszystkim cele dotyczą wyjaśnienia istoty dokonań organizacyjnych w szerokim ujęciu oraz przesłanek i zakresu pomiaru dokonań przy wykorzystaniu rachunkowości zarządczej. (fragment wstępu)
The paper deals with the use of managerial accounting for the purposes of performance measurement. In the first part of the article, the general idea of the term "performance" was depicted and further the meaning of performance measurement in the context of management accounting was analyzed. In particular, the relation of performance to some other terms such as economy, effectiveness and efficiency was presented. In the second part of the paper, the rationales for performance measurement were discussed taking into account the strategic orientation of managerial accounting. In the last part of the article, the scope of performance measurement in the area of managerial accounting was proposed. Four major criteria needed to determine this scope were examined. Thus, the emphasis was put on the performance measurement in different functional areas, on various management level in the organizational hierarchy, across transformation of resources, and finally from the point of view of stakeholders' interests. (original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Szczecin University Main Library - Full text
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- Bibliography
-
- Anthony R.N., Govindarajan V., Management Control Systems, McGraw-Hill, New York 2004.
- Bourne M, Implementing a Balanced Scorecard Performance Measurement System, [w:] A.J. Smith (red.), Handbook of Management Accounting, CIMA Publishing, Oxford 2007.
- CIMA Official Terminology, CIMA Publishing, Oxford 2005.
- Henri J.F., Performance measurement and organizational effectiveness: bridging the gap, „Managerial Finance" 2004, vol. 30, no 6.
- Kaura M.N., Management Control and Reporting Systems. Harmonising Design and Implementation, Response Books, New Delhi 2002.
- Lebas M.J., Performance measurement and performance management, „International Journal of Production Economics" 1995, vol. 41, no 1-3.
- Michalak J., Pomiar dokonań. Od wyniku finansowego do balanced scorecard, Difin, Warszawa 2008.
- Neely A., Measuring Business Performance, The Economist Books, London 1998.
- Pszczołowski T., Mata encyklopedia prakseologii i teorii organizacji, Ossolineum, Wrocław 1978.
- Simons R., Performance Measurement and Control Systems for Implementing Strategy, Prentice Hall, Upper Saddle River, New Jersey 2000.
- Sunder S., Theory of Accounting and Control, South-Western College Publishing, Cincinnati, Ohio 1997.
- Wade D., Recardo R., Corporate Performance Management, Butterworth-Heinemann, Woburn 2001.
- Cited by
- ISSN
- 1899-3192
- Language
- pol
