RACHUNKOWOŚĆ http://hdl.handle.net/11089/6647 2026-04-05T14:50:07Z 2026-04-05T14:50:07Z Walczak, Marian http://hdl.handle.net/11089/6670 2018-02-01T11:17:55Z 1989-01-01T00:00:00Z

Kategoria zysku a potrzeby kształtowania i oceny efektywności ekonomicznej w organizacji handlowej Walczak, Marian Although the system of functioning of trade enterprises has been reformed, there has not been constructed as yet an appropriate system of indices for evaluation of performance effectiveness. Assuming the goal of survival It would be sufficient for the enterprise not to be deficit. It must, however, develop and, thus, it must be obtaining financial surpluses .Profit , however, is not a measure which may be used for evaluating processes connected with the purchasing of goods and services. Whether or not these processes will bring profit depends on the selling process. It should be noted here that Increase of sales need not necessarily take place through Increasing the volume of sold goods. There may be involved here changes in asortment, prices or margins. Profit Is affected also by costs. The hitherto applied costs account in trade enterprises has been characterized with its limited applicabilitу. It does not take into account numerous factors such as e.g. goal of Incurring costs or places where they arise. Consequently, enterprises ark not forced to use their assets in a rational way. As a result of It, the sum of profits does not inform precisely about quality of work. A more objective criterion is, however, missing. That Is why no country has abandoned this category. Depending upon the political system and the management system there are applied only additionally different detailed indices restricting or reinforcing the role of profit. Generally, a greater usefulness for measuring economic effectiveness is attributed to profitability indices, which do not exclude the category of profit.

1989-01-01T00:00:00Z Szczerek, Witold http://hdl.handle.net/11089/6669 2018-02-01T11:17:56Z 1989-01-01T00:00:00Z

Teoria ruchu okrężnego i obrotu kapitału w ujęciu modelu ewidencyjnego Szczerek, Witold The aim of this article has been, on the one hand, to make an attempt at elaborating a project of the recording model on the basis of the circular movement formula presented in the Marxist theory of capital turnover and, on the other hancj, to prove that such a project properly adapted may present a big practical value as a basis for constructing the Information system of accounting for purposes of management of the socialist enterprise. A direct inspiration for elaborating a project of the model was a thesis, known from the economic literature, saying that a basis for any economic recording, including accounting, should be the Marxist formula of the circular movement of capital (or social funds) in its adaptation to conditions of the socialist economy, or also in the general suprapoIiticaI sense - of savings of the environment engaged In the form of production resources in productive processes of relatively separated economic systems. In the construction assumptions of our project of the model, we have been guided by a statement that the recording model by its very nature should be performing the function of a research tool serving the needs of formulating and developing the general theory of accounting and improving practical aspects of the recording-informative system of accounting in enterprises. Moreover, It has been assumed that each recording model regardless of differences In its construction must comprehensively reflect the assets of a given economic subject, changes occurring in It, as well as costs and revenues of its activity.

1989-01-01T00:00:00Z Szejna, Sławomir http://hdl.handle.net/11089/6668 2018-02-01T11:17:56Z 1989-01-01T00:00:00Z

Pomiar w rachunkowości Szejna, Sławomir The article is an attempt at answering a question whether accounting is a science about measurement. The traditional literature of this scientific discipline does not provide precise explanations in this respect. Thus, it is necessary to seek them in the sources of other disciplines such as mathematics, theory of knowledge, psychology, metrology and others. There has been presented a brief history of' the science about measurements and measures, including its history in Poland. More attention has been devoted to the contemporary concept of measurement as formulated by S.S.Stevens. Scales of measurement used by him for psychological studies can find their reference to accounting. They allow to formalize the description and classify the performed measurements of economiс events. This is illustrated by simple examples. Despite a restricted scope of the presented analysis, it leads to a conclusion that accounting may be called the science about measurement.

1989-01-01T00:00:00Z Sochacka, Renata http://hdl.handle.net/11089/6667 2018-02-01T11:17:55Z 1989-01-01T00:00:00Z

Determinanty rozwoju systemu rachunkowości. Próba syntezy procesu ewolucji Sochacka, Renata The article is an attempt at synsthes is of elements of the accounting system against the background of the historical process' of formation and evolution of economic organizations. A special attention has been devoted to the subsystem of the costs accounting, next to the subsystem of the management accounting.

1989-01-01T00:00:00Z