Specjalistyczne oprogramowanie do modelowania rachunku kosztów działań w procesie kształcenia studentów. Przykład realizacji pracy dyplomowej
Specialized software for Activity-Based Costing modeling in students’ education process. An example of master thesis development

Summary/Abstract: The main purpose of this article is to prove that the use of specialized software for costing is an effective method of teaching students in the area of managerial accounting. This was achieved by presenting how an ABC model was developed and implemented in an IT environment by students who gained significant teaching benefits by acquiring new skills of designing and applying computer-aided managerial accounting systems in teaching practice. As an example an MSc dissertation prepared in the Doctor Coster environment in the Laboratory of Management Accounting and Controlling Systems at the Faculty of Management at the UTP University of Science and Technology in Bydgoszcz, was chosen and discussed. The student’s study involved the following research methods: case study analysis, documentation analysis, free-form interview, project design and computer modelling.

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