Treść książki
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Chapter1
Introductiontocostmanagement
1.Placeofaccountingincompany’smanagement
Accountingisoneoftheoldestandwidelyappliedeconomicdisciplines,andso
itiscloselyrelatedwitheconomicreality.Itistestifiedbyhistoryofdevelopment
frombooksofthePharaoh’sMenas(3600yearsB.C.)throughfamousworkof
LucaPaciolifrom1494,topresentscientificstudiesandpracticalsolutions.It
resultsfromthefactthattheaccountinggives,thankstothespecificmethods,
principlesandproceduresofevidence,versatileandrightinformationabout
progressofvariedeconomicphenomena.Itenablestheanalysisofenterprise’s
activityandundertakingcurrentandstrategicdecisionswithinmanagement
system.
Generatedbyaccountinginformationhaveeconomiccontent.Theappropriate
understandingofinformationrequiresatleasttheknowledgebasic,invariablesince
agesandchecked,principlesandrulesoftheircreatingaswellaspresenting.One
shouldsaythatthewidespreadopinion,thataccountingisdifficulttoknow,is
incorrect.Theonlydifficultyisthenecessityofmemorisationofbasicrulesand
principlesaswellaslearningitslanguage(theinternationallanguageofbusiness)
(Aleszczyk2004,p.7).
Thefollowingfactorsinfluencedonthedevelopmentofaccountingtheoryand
itsutilitysolutionsinPoland:
thedevelopmentofdataprocessingtechnique,
theintegrationofdataprocessingsystemsforaccountingneedswithother
computersystemsoftheenterprise,
thefurthersocial-economicdevelopmentofthecountry,
therangeandrateofeconomytransformation–fromcentrallycontrolled
economytofreemarketeconomy,
thecloserconnectionPolisheconomywithEuropeanUnioneconomy,that
enlargesthefreeflowofcapital(theprinciple:“thecapitalwithoutborders”),
theacceptancebylegislationandbusinesspracticeprinciplesenclosedin
InternationalAccountingStandardsaswellasdirectivesofEuropeanUnion,
referringtheprocessofaccountingharmonisation.
Theneedofrecordingthedifferenteconomicphenomenaandthecapitalis
observedfromdawntime.Thisneed,smallatthebeginning,roseaccordinglyto
developmentandtheimprovementofeconomiclife,andattheendbecamethe
objectivenecessity.First,veryprimitive,formsofrecordingweresignsofdifferent
kindonrocks,animalbones,piecesofwoodaswellasvegetablefibers.The
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