从实证研究看管理会计工具在物流中的应用前景

Beata Sadowska, Konrad Kochański
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摘要

目的:探讨选定的管理会计工具的应用前景,以确保会计和物流之间的反馈。研究设计&;方法:在撰写本文之前,先对管理会计和物流领域的文献进行综述。2021年11月进行的实证研究补充了这一领域的理论考虑。作者自己的研究是在观察之前进行的。该调查分两个阶段以电子方式进行,共有239人参加。除其他外,调查对象包括从业人员、经认证的物流专业人士、会计师、财务控制人员和管理人员。本研究使用的调查问卷是用Microsoft Forms编写的。这些问题都是封闭式的。调查分两个阶段以电子方式进行。调查的连结已发送给代表不同界别和行业的人士(从业员)和一所公立大学的讲师。本文弥补了由于对物流管理会计工具认识不足而导致的研究空白。发现:成本核算和管理会计子系统在物流中使用,这是一个公司应该首先使用的领域,基于活动和过程的成本核算,以及目标成本核算。根据受访者的说法,基于活动和过程的成本核算为物流活动提供了有用的信息。启示/建议:这里报告的研究表明,在物流中实施管理会计工具的最常见障碍包括:员工在使用工具方面缺乏经验,引入变更的高成本以及员工的知识和资格。需要对实施管理会计工具进行进一步研究,以提供可用于实现典型物流目标的快速可靠的信息。贡献:本文基于实证研究的结果。所进行的分析得出的结论填补了这一领域的认知空白,可供实践者和理论家使用。它通过认识到管理会计工具在物流行业中的使用程度,有助于发展这一学科。
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Perspektywy wykorzystania narzędzi rachunkowości zarządczej w logistyce w świetle badań empirycznych
Objective: To examine the prospects for the application of selected management accounting tools ensuring feedback between accounting and logistics. Research Design & Methods: The preparation of the article was preceded by a literature review in the field of management accounting and logistics. Theoretical considerations in this area have been supplemented by empirical research that was carried out in November 2021. The authors’ own research was preceded by observation. The survey was carried out electronically, in two stages, on a sample of 239 people. The survey involved, among other things, respondents-practitioners, verified persons professionally related to logistics, accountants, controllers and managers. The survey questionnaire used for the research was prepared with Microsoft Forms. The questions were close-ended. The survey was carried out electronically in two stages. The link to the survey was sent to individuals representative of various sectors and industries (practitioners) and lecturers of a public university. The article complements the research gap resulting from poor recognition of management accounting tools in logistics. Findings: Cost account and the management accounting subsystem are used in logistics, an area is which companies should use, first and foremost, activity and process-based costing, as well as target costing. According to the respondents, activity and process-based costing provide useful information in logistics activities. Implications / Recommendations: The research reported here indicates that the most common barriers to implementing management accounting tools in logistics include: employees’ inexperience in using instruments, the high cost associated with introducing changes as well as the knowledge and qualifications of employees. Further research on implementing management accounting tools is required to provide quick and reliable information that could be used to achieve typical logistic goals. Contribution: The article is based on the results of an empirical study. Conclusions from the conducted analyses fill the cognitive gap in this area and can be used by both practitioners and theoreticians. It helps develop the discipline by recognising the extent to which management accounting tools are used in the logistics industry.
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