CZYNNIKI WPŁYWAJĄCE NA JAKOŚĆ INFORMACJI O KOSZTACH – WNIOSKI Z BADAŃ EMPIRYCZNYCH
FACTORS INFLUENCING THE QUALITY OF COST INFORMATION – CONCLUSIONS FROM EMPIRICAL STUDIES
Author(s): Janusz Nesterak, Michał KowalskiSubject(s): Business Economy / Management, Evaluation research, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: costs; costs management; costs controlling;
Summary/Abstract: The paper presents the results from empirical studies concerning the quality of cost information and the factors that shape it. The research is based on a survey conducted on 266 Polish companies. We found numerous examples of relationships between the input information and the received cost information. These relationships are not linear and there is some optimum in the details of the records, which allows to achieve advanced information about costs. Similarly, it has been shown that the use of IT systems allows to obtain a broader cost information. However, the results obtained do not allow to reject the statement that due to the quality of the cost information it is not important whether the company will reach for solutions based on a spreadsheet, professional ERP systems or systems dedicated to cost management.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 514
- Page Range: 301-310
- Page Count: 10
- Language: Polish