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Author
Haldma Toomas
Title
Cost Valuation Impacts on Companies' Performance Measurement
Source
Prace Naukowe Akademii Ekonomicznej we Wrocławiu, 2001, nr 911, s. 60-70, bibliogr. 12 poz.
Issue title
Problemy wyceny w rachunkowości
Keyword
Wycena, Rachunek kosztów
Valuation, Cost accounting
Note
summ.
Abstract
This paper examines the management accounting practices in the Estonian manufacturing companies exploring different aspects of cost accounting and valuation influencing on companies performance measurement systems The empirical results were gathered through questionnaire survey carried out among the largest Estonian manufacturing companies. The trends of cost accounting improvements are not frequently used in Estonian manufacturing companies. The effectiveness of the accounting systems' design depends on the ability to adapt to the changes in external circumstances and with internal factors. The present paper demonstrates that cost accounting and management accounting systems, formerly treated as an integral part of unitary financial accounting system, have been formally intensively elaborated in Estonian manufacturing companies. (original abstract)
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The Main Library of the Cracow University 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
Bibliography
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ISSN
0324-8445
Language
eng
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