"Performance Measurement and Management. PN 345"

Spis treści

Preface 8

Anna Balicka, Mariola Kotłowska: Internal benchmarking of technological process in a heating company 10

Justyna Dyduch: Discount rate in the assessment of investment project effectiveness 24

Tomasz Kondraszuk: Conceptual framework of strategic and operational cost accounting in agriculture 40

Dawid Lahutta, Paweł Wroński: The influence of the Cost-to-Serve methodology on customer profitability 48

Marek Masztalerz: Global Management Accounting Principles – emperor’s new clothes? 58

Marta Mazurowska: The role of behavioural research in management accounting 67

Bartłomiej Nita: Integrated cost management in supply chain 75

Marta Nowak: Male and female controllers. Between controlling and gender studies 86

Patrick Siegfried: Analysis of the service research studies in the German research field 95

Wiesław Wasilewski: Risk analysis in cultural institutions 106