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

The book aims to determine the level of ABC diffusion and identify the barriers to adopting this system in Polish companies. lt focuses mainly on: (a) the factors which facilitate ABC implementation, (b) the ways that information from ABC is used, the key reasons underlying inadequate interest in ABC implementation, and the key difficulties related to ABC implementation.

“Since the topic of ABC has been around for many decades, same businesses have received benefits in implementing it while others have not. This issue is raised in an interesting way in the book and it fills a gap in current knowledge. The book provides a critical review of the topics on ABC. This book is not only informative, but the discussion makes the reader well-aware of the advances in ABC. Practical implications and quality innovative ideas are presented. In summary, the book expresses the case for ABC excellently”.

Prof. Kanitsorn Terdpaopong, Rangsit University, Bangkok, Thailand

Książka ma na celu określenie poziomu dyfuzji ABC i zidentyfikowanie barier utrudniających przyjęcie tego systemu w polskich firmach. Koncentruje się głównie na: (a) czynnikach ułatwiających wdrożenie ABC, (b) sposobach wykorzystywania informacji z ABC, (c) kluczowych przyczynach nieodpowiedniego zainteresowania wdrożeniem ABC, oraz (d) kluczowych trudności związanych z ABC realizacja.

Ponieważ temat ABC istnieje już od wielu dziesięcioleci, niektóre firmy otrzymały korzyści z jego wdrożenia, podczas gdy inne nie. Kwestia ta została poruszona w ciekawy sposób w książce i wypełnia lukę w aktualnej wiedzy. Książka zawiera krytyczną recenzję tematów dotyczących ABC. Ta książka ma nie tylko charakter informacyjny, ale także sprawia, że czytelnik jest świadomy postępów w ABC. Przedstawiono praktyczne implikacje i innowacyjne pomysły jakościowe. Podsumowując, książka doskonale oddaje sprawę ABC.

Prof. Kanitsorn Terdpaopong, Rangsit University, Bangkok, Tajlandia

Introduction 9

Chapter 1. Cost accounting in the management of modern organizations 13

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

Chapter 2. The origin and development of activity-based costing 23

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

Chapter 3. Previous studies on the functioning of activity-based costing 51

3.1. Studies on the use 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

Chapter 4. Research methodology of the study on the barriers to adopting activity-based costing in Polish companies 77

4.1. Research objectives 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