"Barriers of Activity-Based Costing Implementation in Polish Companies"

Spis treści

Introduction 9

1.1. Management accounting at the turn of the 20th and 21st centuries 13

Chapter 1. Cost accounting in the management of modern organizations 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

2.1. The development of activity-based costing, 1984–1989 23

Chapter 2. The origin and development of activity-based costing 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

3.1. Studies on the use of activity-based costing 51

Chapter 3. Previous studies on the functioning 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

4.1. Research objectives 77

Chapter 4. Research methodology of the study on the barriers to adopting activity-based costing in Polish companies 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