Details zum Objekt: Koncepcja efektywności oceny przedsiębiorstw Polskiej Rzeczypospolitej Ludowej i jej ewolucja

Beschreibung

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Koncepcja efektywności oceny przedsiębiorstw Polskiej Rzeczypospolitej Ludowej i jej ewolucja
• Alternative title:
  
  
  The concept of efficiency evaluation of enterprises of the Polish People’s Republic and its evolution
• Group publication title:
  
  
  Acta Universitatis Wratislaviensis. Studia nad Autorytaryzmem i Totalitaryzmem. 2021, 43, nr 4
• Creator:
  
  
  Ćwiąkała-Małys, Anna
   ;
  Durbajło-Mrowiec, Małgorzata
  
• Subject and Keywords:
  
  
  enterprise efficiency
   ;
  finances
   ;
  cost accounting
   ;
  Soviet patterns
   ;
  
  
  efektywność przedsiębiorstwa
   ;
  finanse
   ;
  rachunek kosztów
   ;
  radzieckie wzorce
• Description:
  
  
  Is a continuation of: Acta Universitatis Wratislaviensis. Studia nad Faszyzmem i Zbrodniami Hitlerowskimi ; 1 (1974) – 33 (2011) ; ISSN 0137-1126
   ;
  
  
  Stanowi kontynuację: Acta Universitatis Wratislaviensis. Studia nad Faszyzmem i Zbrodniami Hitlerowskimi ; 1 (1974) – 33 (2011) ; ISSN 0137-1126
• Abstract:
  
  
  After the Second World War, in the time of totalitarian leadership, economic and inter-company settlement rules were implemented for the management of the Polish economy and Polish enterprises. Their purpose was to control the use of resources and the implementation of plans as well as to increase the efficiency and rationality of management. The term efficiency was not used. The aim of the article is to investigate whether the internal economic settlement, an inherent part of which was cost accounting, had the features of efficiency accounting. The research was carried out by qualitative, comparative and praxeological methods. The chronological views of selected economists from the times of the Polish People’s Republic presented here indicate their significant evolution. With the end of the socialist economy, economists were writing about maximizing profits and the profitability of enterprises remaining on inter-company settlement, about the efficiency of their activities and financial independence. Cost accounting was modified to resemble the normative cost accounting model that provided multi-sectional information for managing, including evaluation of efficiency. That is why a tool was used that was not connected with the centralized economy but was an example of modern solutions that were necessary in a totalitarian country for achieving the desired level of control over society.
• Place of publishing:
  
  
  Wrocław
• Publisher:
  
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Machaj, Łukasz
  :
  Redaktor,
   ;
  Scheffler, Tomasz
  :
  Redaktor,
• Date issued:
  
  2021
• Resource Type:
  
  
  text
   ;
  
  
  tekst
• Detailed Type:
  
  
  article
   ;
  
  
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:137445  ; https://doi.org/10.19195/2300-7249.43.4.5  ;
  ISSN 0137-1126
   ;
  ISSN 0239-6661
• DOI:
  
  10.19195/2300-7249.43.4.5
• Source:
  
  PAd P 101182 II
• Language:
  
  pol
• Abstract Language :
  
  eng
• Relation:
  
  
  Acta Universitatis Wratislaviensis, 0239-6661, No 4078
• Is version of:
  
  
  Czasopisma Naukowe w Sieci (CNS)
• Access rights:
  
  
  The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity
   ;
  
  
  Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego
• License:
  
  
  Making materials available on the basis of the agreement with the owner of the property copyrights
   ;
  
  
  Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich
• Rights holder:
  
  Copyright by CNS
   ;
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o. Wrocław 2021
• Autor opisu:
  
  WR U/PAdal

Das Objekt befindet sich in den Sammlungen:

Zusätzliche Informationen

• Erstellungsdatum: 2023-05-30
• Zuletzt geändert am: 2024-04-24
• Anzahl der Ansichten des Inhaltsobjekts: 53
• Sie können auch die Beschreibung des Objekts in diesen Formaten herunterladen:
  RDF
   ;
  OAI-PMH
• Laden Sie das IIIF-Manifest herunter:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/137445/PDF.json