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Author
Sobańska Irena
Title
Dostosowanie niemieckich systemów rachunku kosztów i wyników do potrzeb zarządzania
Adaptation of German Costing Systems to Management Purposes
Source
Acta Universitatis Lodziensis. Folia Oeconomica, 2000, t. 153, s. 155-186
Issue title
Wybrane koncepcje i problemy rachunkowosci na przełomie XX i XXI wieku
Keyword
Zarządzanie przedsiębiorstwem, Rachunkowość zarządcza, Rachunek kosztów, Teoria kosztów, Koszty w przedsiębiorstwie
Enterprise management, Management accounting, Cost accounting, Cost theory, Costs in companies
Note
summ.
Country
Niemcy
Germany
Abstract
Artykuł zawiera charakterystykę niemieckich systemów rachunku kosztów umożliwiających efektywne zarządzanie przedsiębiorstwem w krótkim okresie oraz ich porównanie i ocenę, ważną z punktu widzenia rozwoju teorii rachunku kosztów.

The paper presents in chronological order German systems of direct costing designed in the post-war period, which is followed by their comparative analysis. The presentation includes Flexible Standard Costing and Contribution Margin Costing, multilevel contribution costing, individual and contribution margin costing and standard costing based on the input-output model. These accounts, developed in post-war years, were oriented towards decision-making in the short term, just like enterprise management at that time. The aim of this paper is comparison and multidimensional assessment of the cost accounting systems regarded as most important in German literature and applied in business practice. The cost accounting systems presented in this paper are currently being analysed and developed by theorists in order to adapt them to strategic management purposes. (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
Cited by
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ISSN
0208-6018
Language
pol
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