Search results for query: Bochenek

1. The Customer as an Accounting Entity
   

   Author: Magdalena Bochenek

   See Issue Contents: fins.2022.1

   Abstract:

   The aim of the article is to present the customer as an accounting entity. The article presents the growing role of the customer in enterprise management. Businesses are increasingly customer-oriented. This also results in a customer orientation of management accounting methods. Management accounting methods can be used to measure customer costs and customer value. The results of research on customer orientation of enterprises are presented. The research was conducted among enterprises based in the Podkarpackie Province with more than 49 employees. The results of the research confirmed that the employees of the enterprises consider the customer to be important for them. Respondents identified customers as the people thanks to whom they generate the most revenue. In contrast, a relatively small number of respondents identified customers as the people through whom the enterprise incurs costs and achieves economic success. Most entrepreneurs perceive customers only from the revenue side. The research methods used in the article are a critical analysis of the literature and a quantitative method, which consisted of direct research using the questionnaire technique.

   ---