PurposeThe purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.Design/methodology/approachThe primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.FindingsThe pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.Research limitations/implicationsThe research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.Practical implicationsThe results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.Originality/valueThe questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.
Rachunkowość społeczna w świetle badań polskich autorów The aim of the article is to present the essence and prerequisites of social accounting in the light of Polish authors' research. Initially, social accounting developed as a statistical-economic discipline used to capture economic processes on a macroeconomic scale. Social accounting in the micro scale became popular in the late 1970s with the increasing importance of corporate social responsibility. Therefore, the author decided to separate considerations on the essence and development of social accounting in macro- and microeconomic contexts in the article. The analysis shows that studies on the development of social accounting on the macroeconomic scale were conducted in post-war Poland by Peche and Kowalczyk. Accounting of social responsibility (also referred to as social accounting) in micro terms has been discussed since the 1980s. The first publications concerning this issue include works by Jaglińska, Wołkowski, Jarugowa, and Burzymowa. In recent years, the number of publications in this field has significantly increased with the growing interest in corporate social responsibility and the role it has to fulfill in this dimension. As a research method, a review and analysis of the contents of the deliberations and opinions of the authors of selected items from the national literature of the subject have been used. The article points out that the consideration of social accounting, both in macro and micro terms, is not an innovative concept and has been running since the 1980s.
Operations of modern companies involve adjusting offered products and services to requirements and expectations of customers which are changing permanently. In order to keep up with expectations of consumers, they are engaged in production, promotion and consumption of co-produced goods or services. This article focuses on the phenomenon of inter-prosumption, that is cooperation consumer – Internet user and manufacturer through web pages to develop new or improve existing products, which is in this case taste of food products or their better packaging. Creating product innovation by engaged consumers requires good communication between them and the manufacturer. Such communication is often possible through a website and a contact form.
Streszczenie: Cel -celem niniejszej pracy jest przybliżenie, na bazie wybranej literatury przedmiotu, czynników warunkujących rozwój rachunkowości w XXI wieku. Rozwój przedsiębiorstw we współczesnej gospodarce wymusza bowiem nieodwracalne zmiany w praktycznie funkcjonujących systemach rachunkowości. Metodologia badania -badania oparto na tezie o konieczności dostosowywania rachunkowości do zmieniają-cych się warunków, poprzez m.in. uwzględnienie aspektów społecznych, środowiskowych i ekonomicznych, dostosowanie do międzynarodowych regulacji, wykorzystanie rozwiązań wynikających z rozwoju technologii, informatyki i Internetu. Bazę metodyczną do rozważań stanowiła analiza literatury przedmiotu. Wynik -przeprowadzone badania wygenerowały szereg przydatnych spostrzeżeń dotyczących czynników mających wpływ na rozwój współczesnej rachunkowości. Oryginalność/Wartość -w artykule na podstawie przeprowadzonego studium literatury przedmiotu, podjęto próbę analizy rozwoju rachunkowości w XXI wieku. Z przeprowadzonych rozważań jednoznacznie wynika, że wyzwania stojące przed rachunkowością są duże. Rozwój technologii, coraz silniej umacniająca się koncepcja zrównoważonego rozwoju, rosnąca odpowiedzialność społeczna zarówno przedsiębiorstw jak i otoczenia, powodują wzrost wymagań informacyjnych i kontrolnych wyznaczanych systemom rachunkowości, poszerzając zakres danych dostarczanych przez rachunkowość o informacje o charakterze społecznym.Słowa kluczowe: rozwój rachunkowości, regulacje rachunkowości, rachunkowość społecznej odpowiedzialności, rachunkowość "w chmurze", finansyzacja WprowadzenieObserwując to co dzieje się w normach prawnych, odnoszących się do rachunkowości, nie można oprzeć się wrażeniu, że mamy do czynienia ze swoistą pętlą czasową, obejmującą okres ponad 500 lat. Wygląda to tak jakby ktoś w 1494 roku chwycił w garść elastyczne lasso i rzucił je przed siebie w przyszłość. Wiele wieków później niektórzy z tych, których to lasso dosięga, zachwycają się jego elastycznością i dalej je przerzucają. Rozciągają je do granic, które sobie wyobrażają, a które w rzeczywistości -wobec dostrzegania coraz to nowych dla rachunkowości "nisz" (obiektów do schwytania) -coraz dalej się przesuwają. To elastyczne lasso nigdy nie wróci do tego, który je wyrzucił jako pierwszy. Na tym polega rozwój rachunkowości (Karmańska, 2013a, s. 4).Tegoroczna konferencja "Rachunkowość w zarządzaniu jednostkami gospodarczymi" powiązana jest z jubileuszem Prof. dr hab. Kazimierza Sawickiego. Pan Profesor jest dla nas wszystkich, w tym młodych pracowników nauki, mistrzem i wzorem do naśladowania. * dr inż. Renata Biadacz, Instytut Finansów, Bankowości i Rachunkowości, Wydział Zarządzania, Politechnika Częstochowska, ul. Dąbrowskiego 69, rbiadacz@zim.pcz.pl
The aim of the study is to present the implemented “smart” solutions and the developed indicators of their measurement in the context of the city of Częstochowa (Poland), as well as a participant in the “Benchmarking—we are looking for the best smart city solutions”. In order to achieve the assumed goal, a traditional review of the literature on the subject in the field of “smart city” was carried out. Then, the methodological assumptions related to developing a model set of indicators for cities participating in the program have been presented. In addition, a comparative analysis of the obtained indicators values for cities, Częstochowa and Bydgoszcz, has been carried out in the scope of one exemplary measure. The proposed research procedure can be used to analyze and evaluate cities in the country, as well as to select alternative solutions in the context of other urban features. Due to the fact that other cities in Poland will also participate in the study, the significance of this work will have a wide impact. The research presented in the article is only a part of an intended larger initiative in which several dozen Polish cities will take part.
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