Zarys problemów analizy progowej zarządzania przedsiębiorstwem w aspekcie rachunkowości trójwymiarowej Y. Ijiri
Outline of problems of the threshold analysis of business management in the context of Y. Ijiri three-dimensional accounting

Summary/Abstract: The purpose of the research study is to identify the stages of analysis momentum. The object of study is a Y. Ijiri three-dimensional accounting system. The research problem is to determine the specific are- as correlating momentum with the stages of analysis, as the third dimension of accounting by Y. Ijiri. As the research method and analysis tool adopted threshold analysis. The introduction explains the choice of research area, paying attention to the autonomy of the research on organization and management as well as management accounting. The paper also quotes the opinion that it is necessary and purposeful to use the organizational and management methods together with the cost account methods. The system of three-dimensional accounting proposed by Y. Ijiri was presented, and the threshold analysis was pointed out as a method of identification and analysis of development thresholds which delay the momentum. A typology of research areas was made by means of the method of concentration (focus) analysis. In the conclusion, the system and process character of the 21s' century accounting was presented in context of the proposed research area and research tools.

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