Changes In Company’s Management Accounting Systems: Case Study on ActivityBased Costing Implementation and Operation in Medium-Sized Production Company

Journal Title: Eurasian Journal of Business and Economics - Year 2010, Vol 3, Issue 6

Abstract

This paper aims to explore factors, which influence the process of activity-based costing (ABC) implementation, as well as analyze and explain the changes in the area of methodology and organization of a company, after activity-based costing implementation. The research findings are of both theoretical and practical importance. From the practical point of view, companies considering implementation of ABC should be aware of the positive and negative factors conditioning the process of implementation; in addition, they should be familiar with methodological and organizational changes, which might stem from the ABC implementation. From the theoretical point of view, this research might be helpful in determining a more general tendency: although modifications in cost accounting systems and implementation of modern methods of management accounting in Polish companies come later than in more developed economies, the tendency heads in the same direction

Authors and Affiliations

Tomasz WNUK-PEL

Keywords

Related Articles

Changes In Company’s Management Accounting Systems: Case Study on ActivityBased Costing Implementation and Operation in Medium-Sized Production Company

This paper aims to explore factors, which influence the process of activity-based costing (ABC) implementation, as well as analyze and explain the changes in the area of methodology and organization of a company, after...

Predictors of Students` Desire to be an Entrepreneur: Kyrgyzstan, Georgia, and the United States

Entrepreneurship is an important element of national economic growth, and college business students represent an important feeder pool for a nation’s supply of entrepreneurs. The purpose of this study is to identify and...

The Relationship between Employee Perceptions of Equity and Job Satisfaction in the Egyptian Private Universities

The purpose of this study was to investigate the relationships between employee perception of equity and job satisfaction in the Egyptian private universities. Data were gathered using a face-to-face survey of 80 teachin...

How Do Foreign Direct Investment and Growth Interact in Turkey?

This paper empirically investigates the relation between growth and Foreign Direct Investment (FDI) in Turkey. There are mixed conclusions about the impact of FDI on growth and the literature includes many studies where...

Asymmetric Suppliers’ Optimal Investment Timing Decisions

This paper extends Boyle and Guthrie (2003) to investigate the interdependent effects of asymmetric financing capacities and investment costs on investment timing decisions in a duopoly with a first-mover advantage. We d...

Download PDF file
  • EP ID EP139817
  • DOI -
  • Views 89
  • Downloads 0

How To Cite

Tomasz WNUK-PEL (2010). Changes In Company’s Management Accounting Systems: Case Study on ActivityBased Costing Implementation and Operation in Medium-Sized Production Company. Eurasian Journal of Business and Economics, 3(6), 85-111. https://europub.co.uk/articles/-A-139817