Budgeting in the road passenger transport enterprises

Beata Juralewicz

Abstract

One of the most important future tasks for transport companies is aiming for the biggest possible effectiveness of company assets and transport services offered. The way of achieving this goal may be reorganization of inside structure connected with budgeting implementation. The aim of this thesis was to work out premises and concept of budgeting adjusted to the specific needs of passenger transport companies. The main statement of this dissertation claims that usage of budgeting will lead to better fulfillment of information needs in the process of operations management. It will also help improving effectiveness of aforementioned enterprises. In order to gather data regarding methods of managerial accounting, planning processes and information needs, a survey was conducted among a group of vehicle transport companies. The research confirmed presumptions about recent condition of managerial accounting methods usage. In order to achieve goals mentioned above, there are three concepts presented in the thesis: decentralization of transport company management using distinct responsibility centers, operational income budgeting and responsibility account project.
Diploma typeDoctor of Philosophy
Author Beata Juralewicz
Beata Juralewicz,,
-
Title in EnglishBudgeting in the road passenger transport enterprises
Languagepl polski
Certifying UnitFaculty of Management, Information Systems and Finance (MISaF)
Disciplinefinanse / nauki ekonomiczne(nauki ekonomiczne) / nauki społeczne()
Defense Date03-12-2015
End date10-12-2015
Supervisor Edward Nowak (MISaF / IR / KRC)
Edward Nowak,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu

Internal reviewers Danuta Sołtys (EaE / IES / KRiCP)
Danuta Sołtys,,
- Katedra Rachunkowości i Controllingu Przedsiębiorstw
External reviewers Piotr Szczypa
Piotr Szczypa,,
-
Pages365
Keywords in EnglishBudgeting, cost accounting, car transport, decentralization, responsibility accounting
Abstract in EnglishOne of the most important future tasks for transport companies is aiming for the biggest possible effectiveness of company assets and transport services offered. The way of achieving this goal may be reorganization of inside structure connected with budgeting implementation. The aim of this thesis was to work out premises and concept of budgeting adjusted to the specific needs of passenger transport companies. The main statement of this dissertation claims that usage of budgeting will lead to better fulfillment of information needs in the process of operations management. It will also help improving effectiveness of aforementioned enterprises. In order to gather data regarding methods of managerial accounting, planning processes and information needs, a survey was conducted among a group of vehicle transport companies. The research confirmed presumptions about recent condition of managerial accounting methods usage. In order to achieve goals mentioned above, there are three concepts presented in the thesis: decentralization of transport company management using distinct responsibility centers, operational income budgeting and responsibility account project.
KBN classificationekonomia
Thesis file
Juralewicz_B_Budzetowanie_W_Przedsiebiorstwach_Pasazerskiego_Transportu_Samochodowego.pdf 5,05 MB

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