{"metadata":[{"label":{"en":["Access rights"],"pl":["Prawa dostępu"]},"value":{"en":["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"],"pl":["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"]}},{"label":{"en":["License"],"pl":["Licencja"]},"value":{"en":["Making materials available on the basis of the agreement with the owner of the property copyrights"],"pl":["Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich"]}},{"label":{"en":["Alternative title"],"pl":["Tytuł odmienny"]},"value":{"en":["The concept of efficiency evaluation of enterprises of the Polish People\u2019s Republic and its evolution"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Machaj, Łukasz : Redaktor","Scheffler, Tomasz : Redaktor"]}},{"label":{"en":["Affiliation"],"pl":["Afiliacja"]},"value":{"pl":["Ćwiąkała-Małys, Anna : Uniwersytet Wrocławski","Durbajło-Mrowiec, Małgorzata : Uniwersytet Wrocławski"]}},{"label":{"en":["Autor opisu"],"pl":["Autor opisu"]},"value":{"en":["WR U/PAdal"],"pl":["WR U/PAdal"],"universal":["WR U/PAdal"]}},{"label":{"en":["Affiliation"],"pl":["Afiliacja"]},"value":{"pl":["Machaj, Łukasz : Uniwersytet Wrocławski","Scheffler, Tomasz : Uniwersytet Wrocławski"]}},{"label":{"en":["Abstract"],"pl":["Abstrakt"]},"value":{"en":["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\u2019s 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."]}},{"label":{"en":["Related Identifier Type"],"pl":["Typ identyfikatora"]},"value":{"en":["ISSN"],"pl":["ISSN"],"universal":["ISSN"]}},{"label":{"en":["Related Identifier"],"pl":["Powiązany identyfikator"]},"value":{"en":["ISSN: 2300-7249"],"pl":["ISSN: 2300-7249"],"universal":["ISSN: 2300-7249"]}},{"label":{"en":["Issue"],"pl":["Numer"]},"value":{"en":["4"],"pl":["4"],"universal":["4"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"en":["43"],"pl":["43"],"universal":["43"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}},{"label":{"en":["Resource Title"],"pl":["Tytuł źródłowy"]},"value":{"pl":["Acta Universitatis Wratislaviensis. Studia nad Autorytaryzmem i Totalitaryzmem"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"en":["2021"],"pl":["2021"],"universal":["2021"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["enterprise efficiency","finances","cost accounting","Soviet patterns"],"pl":["efektywność przedsiębiorstwa","finanse","rachunek kosztów","radzieckie wzorce"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"en":["https://wuwr.pl/sfzh/issue/view/882 Czasopisma Naukowe w Sieci (CNS)"],"pl":["https://wuwr.pl/sfzh/issue/view/882 Czasopisma Naukowe w Sieci (CNS)"],"universal":["https://wuwr.pl/sfzh/issue/view/882 Czasopisma Naukowe w Sieci (CNS)"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Machaj, Łukasz","Scheffler, Tomasz"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"pl":["Wydawnictwo Uniwersytetu Wrocławskiego"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"en":["59"],"pl":["59"],"universal":["59"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"en":["51"],"pl":["51"],"universal":["51"]}},{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Ćwiąkała-Małys, Anna","Durbajło-Mrowiec, Małgorzata"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"pl":["Koncepcja efektywności oceny przedsiębiorstw Polskiej Rzeczypospolitej Ludowej i jej ewolucja"]}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"en":["pol"],"pl":["pol"],"universal":["pol"]}},{"label":{"en":["Source"],"pl":["Źródło"]},"value":{"en":["PAd P 101182 II"],"pl":["PAd P 101182 II"],"universal":["PAd P 101182 II"]}},{"label":{"en":["Relation"],"pl":["Powiązanie"]},"value":{"pl":["Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 4078"]}},{"label":{"en":["Rights holder"],"pl":["Właściciel praw"]},"value":{"en":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.","Copyright by CNS"],"pl":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.","Copyright by CNS"],"universal":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.","Copyright by CNS"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Identifier"],"pl":["Identyfikator"]},"value":{}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"pl":["Wrocław"]}},{"label":{"en":["PLMET"],"pl":["PLMET"]},"value":{"en":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"],"pl":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"],"universal":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"]}},{"label":{"en":["Group publication title"],"pl":["Tytuł publikacji grupowej"]},"value":{}},{"label":{"en":["Abstract Language "],"pl":["Język streszczenia"]},"value":{"en":["eng"],"pl":["eng"],"universal":["eng"]}},{"label":{"en":["Detailed Type"],"pl":["Szczegółowy typ zasobu"]},"value":{"en":["article"],"pl":["artykuł"]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"pl":["Koncepcja efektywności oceny przedsiębiorstw Polskiej Rzeczypospolitej Ludowej i jej ewolucja"]},"type":"Manifest","@context":"http://iiif.io/api/presentation/3/context.json","items":[{"width":1600,"id":"https://repozytorium.uni.wroc.pl/canvas/page1","label":{"@none":["PDF/05_A_Cwiakala-Malys_M_Durbajlo-Mrowiec_Koncepcja_efektywnosci_oceny_przedsiebiorstw_Polskiej_Rzeczpospolitej_Ludowej_i_jej_ewolucja.pdf"]},"type":"Canvas","items":[{"id":"https://repozytorium.uni.wroc.pl/annotation/page1","type":"AnnotationPage","items":[{"motivation":"painting","id":"https://repozytorium.uni.wroc.pl/annotation/page1/1","type":"Annotation","body":{"format":"application/pdf","id":"https://repozytorium.uni.wroc.pl/Content/137445/PDF/05_A_Cwiakala-Malys_M_Durbajlo-Mrowiec_Koncepcja_efektywnosci_oceny_przedsiebiorstw_Polskiej_Rzeczpospolitej_Ludowej_i_jej_ewolucja.pdf","label":{"@none":["PDF/05_A_Cwiakala-Malys_M_Durbajlo-Mrowiec_Koncepcja_efektywnosci_oceny_przedsiebiorstw_Polskiej_Rzeczpospolitej_Ludowej_i_jej_ewolucja.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}