RACHUNKOWOŚĆ W ZARZĄDZANIU WSPÓŁCZESNYMI ORGANIZACJAMI http://hdl.handle.net/11089/6311 2026-04-04T19:53:21Z 2026-04-04T19:53:21Z Winiarska, Kazimiera http://hdl.handle.net/11089/6368 2018-02-01T11:17:24Z 1997-01-01T00:00:00Z

Operatywna kontrola przychodów ze sprzedaży jako element zarządzania Winiarska, Kazimiera The article emphasis the need оГ analysis of all factors which determines revenues and company profits. It requires adequate dates useful also in planing and controlling of results, searching weak points.

1997-01-01T00:00:00Z Walińska, Ewa http://hdl.handle.net/11089/6367 2021-08-02T07:18:37Z 1997-01-01T00:00:00Z

Przepływy finansowe w ujęciu ex ante Walińska, Ewa Cash and fund flows are the subject of additional financial statement (cash flow statements or funds flow statement) and then they reflect past events. On the other hand they are material element of financial management and in this role they refer to future financial position of enterprise. The role of fund and cash flows has increased lately in Poland which is the consequence of changing economic environment of polish business entities. Flows are used not only in the process of assessment of enterprise financial position by external users but also in the decision process making by internal users-managers. In the first case cash and fund flows are widely used by banks and other creditors to asses financial liquidity and solvency of enterprises, by investors - to measure value of enterprise and to asses present and future financial position of the entity. In the other case cash and fund flows are the element of efficient business management and day-to-day decision making. The article presents the most significant applications of cash and fund flows in the decision making referring to the future.

1997-01-01T00:00:00Z Walczak, Marian http://hdl.handle.net/11089/6365 2018-02-01T11:17:29Z 1997-01-01T00:00:00Z

Istota współczesnego przedsiębiorstwa i wynikające z niej potrzeby zarządzania strategicznego Walczak, Marian The transition of Polish economy has changed the process of company management and information needs of its management. The change in information needs results in different perception of the company interior and its outside environment. The environment begins to play more and more important role in company development. The intention of the author is to present the approach to management of contemporary company and its means - financial analysis. Financial analysis has to be more oriented on the needs of strategic management because traditional methods and techniques are no longer sufficient. Financial analysis has to include methods of environmental analysis, portfolio techniques, methods of cash flow analysis, etc.

1997-01-01T00:00:00Z Szychta, Anna http://hdl.handle.net/11089/6364 2021-07-27T14:43:07Z 1997-01-01T00:00:00Z

Ewolucja koncepcji Activity-Based Costing Szychta, Anna Over the past few years Activity-Based Costing has come to be one of the most popular approaches to management accounting in the United States, Great Britain and many other western countries. According to the ABC conception, indirect costs are allocated to products relative to activities and processes incurring these costs, instead of the classification by manufacturing sub-units, eg. departments, using different bases of costs repatriation, mostly not proportional to the production volume. I he area where the new idea of cost allocation was applied first was the calculation of product costs. I rom the time when the ABC conception was formulated till now it has evolved and developed to find various applications outside the product cost calculation. It is also employed in numerous applications in the widely understood service sector, involving diverse forms of activity, eg. airlines, telecommunications, computer services, power production, as well as in the health care and education for establishing relative ‘profitability’ in different educational areas. The ABC idea may be used, apart from the unit cost calculation, measuring the profit margin on sales of products or services by distribution areas or customers, in Activity-Based Budgeting and Activity-Based Management. This paper presents the nature and structure of Activity-Based Costing, i.e. calculation ol costs ol activities, and outlines the development of the different methods of management accounting derived from the ABC conception.

1997-01-01T00:00:00Z