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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

ORCID:

0000-0001-9812-2118   0000-0003-0977-0960

Subject and Keywords:

enterprise efficiency   finances   cost accounting   Soviet patterns  
efektywność przedsiębiorstwa   finanse   rachunek kosztów   radzieckie wzorce

Description:

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. Red.   Scheffler, Tomasz. Red.

Date issued:

2021

Resource Type:

text  
tekst

Detailed Type:

article  
artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:137445   ISSN 0239-6661   ISSN 0137-1126

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 Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o. Wrocław 2021   Copyright by CNS

Autor opisu:

WR U/PAdal