Koszty społecznej odpowiedzialności w Lasach Państwowych. Identyfikacja i pomiar Joanna Piłacik

Format:

Book

Author/Creator:

Piłacik, Joanna, author.

Contributor:

Central and Eastern European Online Library

Language:

Polish

Subjects (All):

Business Economy / Management.

Agriculture.

Physical Description:

1 online resource (1 p. 240)

Place of Publication:

Łódź [Poland] : Wydawnictwo Uniwersytetu Łódzkiego 2024

Summary:

The present study addresses the issue of identifying and measuring the costs associated with the social responsibility of State Forests. The author points out that the current accounting system of this entity does not provide sufficient data on this topic, which hinders effective cost management and decision-making. There is also a lack of comprehensive proposals in the literature for measuring and valuing activities related to the social responsibility of State Forests, creating a research gap that this study aims to fill. The objective of the work is to improve the accounting system of State Forests, particularly in the managerial aspect, by proposing a model for identifying and measuring the costs of social responsibility. To achieve this objective, a number of specific goals have been formulated, such as analyzing the role of the accounting information system, the specifics of the operation of State Forests, and evaluating the current accounting system. The main research thesis indicates the inability to generate information about social responsibility costs within the current accounting system of State Forests. The author argues that there is a need to expand this system with management accounting elements, which will allow for more precise monitoring and analysis of the effectiveness of actions undertaken by State Forests in the area of social responsibility.

ISBN:

9788383315997

8383315996

Publisher Number:

https://doi.org/10.18778/8331-598-0 DOI