Badania rozpowszechnienia rachunku kosztów działań na przełomie XX i XXI wieku - przegląd literatury

• Autorzy: Tomasz Wnuk-Pel

Warianty tytułu

Empirical Research on Activity-Based Costing Diffusion at the Turn of the 20th Century - Literature Review

• Języki publikacji: PL

Abstrakty

Celem artykułu jest analiza rezultatów kluczowych badań rozpowszechnienia rachunku kosztów działań, a w szczególności zbadanie stopnia rozpowszechnienia ABC i czynników mających wpływ na uzyskane w tych badaniach rezultaty. Dla napisania artykułu autor przeprowadził badania w formie przeglądu literatury. Ogółem przeanalizowano rezultaty 55 badań empirycznych przeprowadzonych w latach 1991–2010 w 18 krajach. Badanie to pozwala stwierdzić, że rozpowszechnienie rachunku kosztów działań w przedsiębiorstwach waha się od ok. kilku pro-cent w krajach rozwijających się do najczęściej dwudziestu kilku procent w krajach wyżej rozwiniętych. Zaobserwowane tendencje w stopniu rozpowszechnienia rachunku kosztów działań w 18 krajach europejskich pozwalają, zdaniem autora, na stwierdzenie, że w przyszłości odsetek firm stosujących rachunek kosztów działań nie powinien się znacząco zmieniać. (abstrakt oryginalny)

EN

The purpose of this paper is to analyse the results of main empirical research on the diffusion of activity-based costing, and in particular to analyse the level of ABC diffusion and factors influencing the diffusion process. The analysis is based on research in the form of literature review – 55 empirical studies conducted in the period 1991–2010 in 18 countries were analysed. The research carried out makes it possible to state that ABC diffusion level ranges from about several per cent in less developed countries to more than twenty per cent in more developed countries. The tendencies in ABC diffusion observed in 18 countries led the author to the conclusion that the diffusion level of ABC in future should not be substantially different. (original abstract)

Słowa kluczowe

PL

Rachunek kosztów działań; Przegląd literatury; Koszty; Rachunkowość

EN

Activity Based Costing (ABC); Literature review; Costs; Accounting

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2010
• Tom: 58
• Numer: nr 114
• Strony: 207--222

Twórcy

autor

Tomasz Wnuk-Pel

• Uniwersytet Łódzki

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