Cost Valuation Impacts on Companies' Performance Measurement

• Autorzy: Toomas Haldma
• Języki publikacji: EN

Abstrakty

EN

This paper examines the management accounting practices in the Estonian manufacturing companies exploring different aspects of cost accounting and valuation influencing on companies performance measurement systems The empirical results were gathered through questionnaire survey carried out among the largest Estonian manufacturing companies. The trends of cost accounting improvements are not frequently used in Estonian manufacturing companies. The effectiveness of the accounting systems' design depends on the ability to adapt to the changes in external circumstances and with internal factors. The present paper demonstrates that cost accounting and management accounting systems, formerly treated as an integral part of unitary financial accounting system, have been formally intensively elaborated in Estonian manufacturing companies. (original abstract)

Słowa kluczowe

EN

Valuation; Cost accounting

PL

Wycena; Rachunek kosztów

• Czasopismo: Prace Naukowe Akademii Ekonomicznej we Wrocławiu
• Rocznik: 2001
• Numer: nr 911 Problemy wyceny w rachunkowości
• Strony: 60--70

Twórcy

autor

Toomas Haldma

Bibliografia

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