Obraz relacji z klientami we współczesnych metodach rachunkowości zarządczej
Customer relations in contemporary management accounting methods
Author(s): Monika ŁadaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The aim of the paper is to present changes in management accounting driven by the application of a new approach oriented towards construction of the picture of relations with the customers. The issues discussed in the paper include key contexts in which the notion of customer is analysed in management accounting theory, comparison of approaches to customer relations in traditional and new methods, identification of customer relations measurement dimensions and their links with new measurement categories and objects.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2011
- Issue No: 64
- Page Range: 67-82
- Page Count: 15
- Language: Polish