http://hdl.handle.net/11089/18915 ROZWÓJ GOSPODARKI RYNKOWEJ A RACHUNKOWOŚĆ W XXI WIEKU - WYBRANE ZAGADNIENIA 2026-04-05T07:29:29Z http://hdl.handle.net/11089/18993 Tworzenie systemu rachunku kosztów na potrzeby zarządzania średnią firmą - studium przypadku Kalinowski, Jacek The articles describes the process of implementation of an integrated cost accounting system for management accounting purposes on the example of „Pawo” Men’s Clothing Company in Pabianice. It first presents major problems involved in the process of disigning a cost accounty system, and next describes the successive stages of this implementation. The paper also outlines activities involved in the design and implementation of a new information system compatibile with the new cost account system. 2002-01-01T00:00:00Z http://hdl.handle.net/11089/18990 Metody ustalania cen transferowych w przedsiębiorstwach zdywizjonalizowanych Kabalski, Przemysław This article discusses problem of transfer pricing in divisionalized companies. Four main methods of transfer pricing are described: market transfer prices, cost transfer prices, negotiated transfer prices and dual transfer pricing. The article also examines fundamental factors that must be considered when choosing transfer pricing method for management purposes and the role of top management in transfer pricing system. 2002-01-01T00:00:00Z http://hdl.handle.net/11089/18989 Rachunek kosztów w procesie doskonalenia produktów Walczak, Marian The main goal of this paper is the presentation of different kinds of cost accounting systems as product quality steering tools. The quality needs a full and continuos orientation on value chain analisys. Balanced scorecard can be seen as the most complex metod of quality planning and controlling. 2002-01-01T00:00:00Z http://hdl.handle.net/11089/18988 Rola budżetowania operacyjnego w „erze” informacji Szychta, Anna Short term budgeting has its advocates as well as opponents. In recent years there has been growing criticism especially with respect to the usefulness of the annual operatingfinancial budget as an instrument for business management. The aim of this study is to present major drawbacks of traditional budgets, arguments of proponents of management without the aid of budgeting in the information era and conclusions which they formulated in the course of research activities sponsored by CAM-I. The article also discusses the role played by budgets in the creation of value based on internal (operating) efficiency of an enterprise and points out their lack of relevance to creating value for shareholders, arising from external efficiency of a business entity. 2002-01-01T00:00:00Z