Zastosowanie gry symulacyjnej w nauczaniu budżetowania na uczelni

Zdzisław Kes , Tomasz Dyczkowski


Budgeting is one of the topics placed in syllabuses of subjects such as controlling, management accounting and cost accounting, carried out in various fields of higher education. A budgeting process, which is an item on the teaching agenda, includes setting up budgets tailored to a specific business activity and controlling their implementation. The control can be done in a number of cycles, and results thereof trigger corrective actions. According to the authors of this paper, students’ understanding of this process, requires modern teaching techniques being used, including interactive computer simulations. The article presents an original concept of building a simulator of budgetary variances to be used in a budgeting tutelage at a university level
Author Zdzisław Kes (MISaF / IR / KRC)
Zdzisław Kes,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu
, Tomasz Dyczkowski (MISaF / IR / KRC)
Tomasz Dyczkowski,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu
Journal seriesFolia Pomeranae Universitatis Technologiae Stetinensis. Oeconomica, ISSN 2081-0644, e-ISSN 2300-5386, (B 9 pkt)
Issue year2017
No335 (87)2
Publication size in sheets0.5
Keywords in Polishbudżetowanie, kontrola wykonania budżetów, symulatory w dydaktyce
Keywords in Englishbudgeting, budgetary control, simulators in teaching
Languagepl polski
Kes_Dyczkowski_Zastosowanie_ gry_ symulacyjnej2017.pdf 391,23 KB
Score (nominal)9
ScoreMinisterial score = 9.0, 02-07-2019, ArticleFromJournal
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.