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
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- EP ID EP139817
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