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Palowski Henry
Misinterpretation of the Strategic Significance of Cost Driver Analysis: Evidence from Management Accounting Theory and Practice
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2010, nr 26, s. 181-189, Rys., bibliogr. poz. 12
Słowa kluczowe
Wynik finansowy, Przedsiębiorstwo
Financial performance, Enterprises
streszcz., summ..
This paper traces the development of cost driver theory in the Strategy literature and reflects on misinterpretations of the strategie significance of the theory in related acadcmic disciplines, notably Management Accounting. Management Accounting has largely been rcsponsible for informing costing practice in a wide rangę of organizational settings. The paper considers one such application- i.e. the case of the Higher Education Funding CounciTs (HEFC) costing and pricing initiative for UK universities. 189 The project was completed just under 5 years ago, although dctails of implementation are still ongoing, to a degree. The systems in place incorporate most of the theoretical flaws outlined in this paper. Rather than providing cost driver analysis to aid the strategie management process in universi- ties, the system appears to represent little more than a compliance and reporting framework between university central administrations and the funding provider, HEFC. (original abstract)
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Biblioteka Szkoły Głównej Handlowej w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Biblioteka Główna Uniwersytetu Szczecińskiego
  1. Angluin D., Scapens R.W. (2000): Transparency, Accounting Knowledge and Perceived Fairness in UK Universities Resource AUocation: Resultsfrom a Survey of Accounling and Finance, British Accounting Review, Volume 32 Number 1, March.
  2. Cooper R. (1996): The Changing Practice of Managerment Accounling, Management Accounting, March.
  3. Cooper R. (1990): Cost Classification in Unit-Based and Activity-Based Manufacturing Cost Systems, Journal of Cost Management Fali.
  4. Cooper R., Kapłan R.S. (1998): The Design of Cost Management Systems, Prentice Hall.
  5. Deloitte Consulting (2005): Review of the Joint Costing and Pricing Steering Group: August 2002 to July 2005, HEFC (Higher Education Funding Council).
  6. Ghemawat P. (1999): Strategy and the Business Landscape- Text and Cases, Addison-Wesley Longina n.
  7. Kapłan R.S. (1988): One Cost System Isn't Enough, Harvard Business Review, January-February.
  8. Kaplan R.S., Cooper R. (1998): Cost & Effect - Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press.
  9. Mitchell M. (1996): Activity-Based Costing in UK Universities, Public Money and Management, January-March.
  10. Porter M.E. (1985): Competitive Advantage. Creating and Sustaining Superior Performance, The Free Press.
  11. Scapens R.W., Ormston A.L., Arnold J. (1994): The Development of Overhead Recovery Models at the University of Manchester, ln Management Accounting in Universities, CIMA.
  12. Westbury D. (1997): Management Information for Decision Making: Costing Guidelines for Higher Education Institutions, Higher Education Funding Councils for Scotland, England and Wales, July.
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