Uwarunkowania pomiaru dokonań przy wykorzystaniu rachunkowości zarządczej

• Autorzy: Bartłomiej Nita

Warianty tytułu

Conditionings of Performance Measurement with the Use of Management Accounting

• Języki publikacji: PL

Abstrakty

Celem artykułu było rozpoznanie podstawowych uwarunkowań dotyczących pomiaru dokonań w obszarze rachunkowości zarządczej. Przede wszystkim cele dotyczą wyjaśnienia istoty dokonań organizacyjnych w szerokim ujęciu oraz przesłanek i zakresu pomiaru dokonań przy wykorzystaniu rachunkowości zarządczej. (fragment wstępu)

EN

The paper deals with the use of managerial accounting for the purposes of performance measurement. In the first part of the article, the general idea of the term "performance" was depicted and further the meaning of performance measurement in the context of management accounting was analyzed. In particular, the relation of performance to some other terms such as economy, effectiveness and efficiency was presented. In the second part of the paper, the rationales for performance measurement were discussed taking into account the strategic orientation of managerial accounting. In the last part of the article, the scope of performance measurement in the area of managerial accounting was proposed. Four major criteria needed to determine this scope were examined. Thus, the emphasis was put on the performance measurement in different functional areas, on various management level in the organizational hierarchy, across transformation of resources, and finally from the point of view of stakeholders' interests. (original abstract)

Słowa kluczowe

PL

Rachunkowość zarządcza; Efektywność pracy; Mierniki oceny efektów pracy

EN

Management accounting; Work effectiveness; Work effects indicators

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2009
• Numer: nr 58 Systemy zarządzania kosztami i wynikami
• Strony: 326--338

Twórcy

autor

Bartłomiej Nita

• Uniwersytet Ekonomiczny we Wrocławiu

Bibliografia

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