The Cost Accumulation Model as a Tool to Generate Information for the Needs of Process Cost Management in Manufacturing Enterprise. Case Study

• Autorzy: Zbigniew Leszczyński
• Języki publikacji: EN

Abstrakty

EN

The aim of this paper is to discuss and build the process model of cost accumulation as a tool for generating information used in cost management. The article is divided into two substantive parts. The first part discusses theoretical aspects of mapping production process, process cost management and the essence of process model of cost accumulation. In the second part, an empirical study was conducted in a form of case study, which resulted in the process model of cost accumulation for a manufacturing enterprise. The focus of research procedures in the article is put on application aspects. In the course of investigation procedure, reference was made to a manufacturing enterprise. The usefulness of process model of cost accumulation and advantages of using the process approach in cost management were discussed in conclusions. (original abstract)

Słowa kluczowe

EN

Costs management; Production process; Production enterprise; Case study; Cost accounting

PL

Zarządzanie kosztami; Proces produkcji; Przedsiębiorstwo produkcyjne; Studium przypadku; Rachunek kosztów

• Czasopismo: Przedsiębiorczość i Zarządzanie
• Rocznik: 2018
• Numer: t. 19, z. 9, cz. 3 Współczesny marketing i zarządzanie - problemy, wyzwania, szanse i perspektywy
• Strony: 309--327

Twórcy

autor

Zbigniew Leszczyński

• Lodz University of Technology, Poland

Bibliografia

• Anderson D.M. (2014), Design for Manufacturability, CRC Press Taylor & Francis Group, New York, pp. 259-277.
• Bhimani A. (2006), Contemporary Issues in Management Accounting, Oxford University Press. London, pp. 217-243.
• CIMA Official Learning (2007), System Management Accounting Business Strategy.
• Hopper T., Northcott D., Scapens R. (2007), Issues in Management Accounting, Prentice Hall, London, pp. 155-170.
• Hammer M., Champy J. (2001), Reengineering w przedsiębiorstwie, PWN, Warszawa.
• Hammer M., Champy J. (2006), Reengineering the Corporation: A Manifesto for Business Revolution, Collins Business Essentials, October 10.
• Hicks D.T. (1999a), Yes, ABC Is For Small Business, Too, "Journal of Accountancy", (2).
• Hicks D.T. (1999b), Activity Based Costing, John Wiley & Sons. New York.
• Hicks D.T. (2008), Activity-Based Costing: Making It Work for Small and Mid-Sized Companies, Wiley Cost Management Series.
• Horngren T., Datar M., Rajan M. (2012), Cost Accounting. A managerial Emphasis, Pearson Education Limited , UK, pp. 172-178.
• Hollmann J. (2003), Total Cost Management Framework, An Integrated Approach to Project, Program, and Portfolio Management, PE CCE, Morgantown, p. 3.
• Jaruga A., Nowak W.A., Szychta A. (1999), Rachunkowość zarządcza, Koncepcje i zastosowania, Absolwent, Łódź.
• Johnson T. (1991), Activity-based management: past, present, and future, "The Engineering Economist", Spring, p. 265.
• Kaplan R., Cooper R. (2000), Zarządzanie kosztami i efektywnością, Dom wydawniczy ABC, Kraków.
• Kaplan R. (2006), The Competitive Advantage of Management Accounting, "Journal of Management Accounting Research", Volume Eighteen, pp. 127-135.
• Kaplan R., Anderson R. (2008), Time - Drive Activity - Based Costing. A simpler and More Powerful Path to Higher Profit, Harvard Business School Press. Boston.
• Kaplan R. (2012), Case Study: When to Drop an Unprofitable Customer, "Harvard Business Review", January.
• Leszczyński Z. (2010), Mapowanie i wartościowanie działań jako podstawa implementacji rachunku kosztów działań [in:] Wyzwania współczesnej rachunkowości i audytu, KibR, Sopocka Szkoła Wyższa, Uniwersytet Gdański, pp. 55-71.
• Lisiecka K. (2000), Zarządzanie procesami w strategii TQM, PN AE we Wrocławiu, p. 243.
• Miller J.A., Pniewski K., Polakowski M. (2000), Zarządzanie kosztami działań, WIG-Press, Warszawa.
• Nishimura A. (2003), Management Accounting. Feed Forward and Asian Perspectives, Anthony Rowe Ltd., Chippenham and Eastburne, pp. 120-126.
• Nowosielski S. (2008), Procesy i projekty logistyczne, Akademia Ekonomiczna we Wrocławiu.
• Ostrenga M., Ozan R., McILhattan R. et al. (1992), The Ernst&Young Guide To Total Cost Management, John Wiley& Sons.