Barriers of Activity-Based Costing Implementation in Polish Companies

• Druk: Łódź, 2017
• Autor: Tomasz Wnuk-Pel, Wioleta Miodek
• Wydawca: Wydawnictwo Uniwersytetu Łódzkiego

The book aims to determine the level of ABC diffusion and identify the barriers to adopting this system in Polish companies. lt focuses mainly on: (a) the factors which facilitate ABC implementation, (b) the ways that information from ABC is used, the key reasons underlying inadequate interest in ABC implementation, and the key difficulties related to ABC implementation. “Since the topic of ABC has been around for many decades, same businesses have received benefits in implementing it while others have not. This issue is raised in an interesting way in the book and it fills a gap in current knowledge. The book provides a critical review of the topics on ABC. This book is not only informative, but the discussion makes the reader well-aware of the advances in ABC. Practical implications and quality innovative ideas are presented. In summary, the book expresses the case for ABC excellently”. Prof. Kanitsorn Terdpaopong, Rangsit University, Bangkok, Thailand

• Kategorie:
  1. Ebooki i Audiobooki »
  2. Ebooki »
  3. Ekonomia, biznes
• Język wydania: polski
• ISBN: 978-83-8088-907-1
• ISBN druku: 978-83-8088-906-4
• Liczba stron: 132

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Introduction	9

Chapter 1. Cost accounting in the management of modern organizations	13
1.1. Management accounting at the turn of the 20th and 21st centuries	13
1.2. Problems related to the use of traditional systems of cost accounting	16
1.3. Activity-based costing as an answer to the downsides of traditional systems of cost accounting	19

Chapter 2. The origin and development of activity-based costing	23
2.1. The development of activity-based costing, 1984–1989	23
2.2. The development of activity-based costing, 1989–1992	32
2.3. The development of activity-based costing after 1992	36
2.4. Time-driven activity-based costing	38
2.5. Resource consumption accounting	42
2.6. ABC, TD ABC, and RCA compared	48

Chapter 3. Previous studies on the functioning of activity-based costing	51
3.1. Studies on the use of activity-based costing	51
3.2. Studies on the factors influencing the implementation of activity-based costing	59
3.3. An evaluation of implementation success of activity-based costing and the influence of implementation on the company’s performance	63
3.4. Studies on the use and functioning of activity-based costing in Poland	68

Chapter 4. Research methodology of the study on the barriers to adopting activity-based costing in Polish companies	77
4.1. Research objectives	77
4.2. Research hypotheses	79
4.3. Research techniques and tools	84
4.4. Process of the study	86
4.5. Ensuring reliability of the study	88

Chapter 5. Barriers to adopting activity-based costing in Polish companies based on the empirical research	91
5.1. Characteristics of the studied companies	92
5.2. Activity-based costing in the studied companies	96
5.3. Barriers related to adopting ABC	103

Conclusions	113
References	117
Tables and Figures	125
Glossary of abbreviations	127
APPENDIX 1. Questionnaire designed for the purpose of the empirical research	129