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- Title
NARZĘDZIA RACHUNKOWOŚCI ZARZĄDCZEJ W ZINTEGROWANYM PROGRAMIE REDUKCJI KOSZTÓW W PRZEDSIĘBIORSTWIE PRODUKCYJNYM.
- Authors
Leszczyński, Zbigniew
- Abstract
This paper is a brief theoretical study of the integrated cost reduction program in a production firm that consists of five distinct managerial accounting tools which together create cost reduction pressures across the entire product life cycle. In the first part of the article the major managerial accounting tools are identified and discussed: market value added of product, product-activity based costing, process-activity based costing, standard costing, activity costs centers. These tools are presented in two phases of product life: its design and production. In the second part the paper discusses the process of integration of these five managerial accounting tools to develop aggressive cost reduction program that relies upon multiple managerial accounting tools, which reinforce each other to achieve more intense level of cost reduction.
- Subjects
MANAGERIAL accounting; COST control; PRODUCTION (Economic theory); PRODUCT life cycle; BUSINESS cycles; MARKET value added
- Publication
Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2013, Issue 291, p341
- ISSN
1899-3192
- Publication type
Article