TITLE

KONCEPCJA POMIARU OSIĄGNIĘĆ W POL-EKO APARATURA SPÓŁKA JAWNA

AUTHOR(S)
Szczypa, Piotr
PUB. DATE
July 2015
SOURCE
Research Papers of the Wroclaw University of Economics / Prace N;2015, Issue 398, p441
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The aim of the paper is to present possible solutions for performance measurement in companies that do not have separate departments of controlling or management accounting and their management processes are based primarily on information from the accounts. Considerations were based on the case of a company in which the owner and management recognize the need to implement solutions for controlling, especially focused on the measurement of achievement. The main hypothesis of the article is included in the statement that in the Pol-Eko company the use of multi-stage and multi-block variable costing is an effective solution for the measurement of performance, taking into account current conditions. The article was created using the literature and the author's own experience gained in the implementation and audit work in controlling using inductive reasoning and deductive reasoning. The results of this study demonstrate the positive verification of a specific hypothesis. Multi-stage and multi-block variable costs account for the current organizational solutions of the analyzed company is an effective tool for measuring achievements.
ACCESSION #
110337640

 

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