| Autor: Bartłomiej Nita | 397 |
Strony: 397-410
pełen tekst
COSTING SYSTEMS AND BALANCED SCORECARD
Summary
The paper deals with the integration of costing systems with balanced scorecard in the context of supporting corporate performance management. In the first part of the article the linkages of activity-based costing and balanced scorecard were briefly explained. In the second part the relationships of target costing and performance measures in various perspectives of balanced scorecard were described.
pełen tekstCOSTING SYSTEMS AND BALANCED SCORECARD
Summary
The paper deals with the integration of costing systems with balanced scorecard in the context of supporting corporate performance management. In the first part of the article the linkages of activity-based costing and balanced scorecard were briefly explained. In the second part the relationships of target costing and performance measures in various perspectives of balanced scorecard were described.