Model implementacji metod rachunkowości zarządczej zorientowanych na relacje z klientami – wyniki badań empirycznych
Model of management accounting customer-oriented methods implementation – the results of empirical research

Summary/Abstract: The aim of the paper is to analyse the results of survey studies on the implementation of management accounting methods oriented towards relations with customers in Polish listed companies. The paper presents a model for implementation of these methods, developed on the basis of findings of empirical research (sample of 34 companies), and formulates conclusions as to the path of introducing these methods into practice. In the model four implementation levels were identified and their link to the application of certain methods were proved.

• Details
• Contents