Business Model and Its Mapping in the Cost Accounting of Polish Enterprises

Marlena Ciechan-Kujawa ()
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Marlena Ciechan-Kujawa: Nicolaus Copernicus University

A chapter in Eurasian Business Perspectives, 2020, pp 103-114 from Springer

Abstract: Abstract The aim of the chapter is to present the results of the research conducted at the level of mapping the changes introduced in the business model that are reflected in the company’s cost calculation. The conclusions from the analysis of business models of over 100 Polish enterprises using the Canvas model were discussed. It was found that changes in business models mainly concern the product offer and market segments. Their character may be related to the life cycle of the organization. It was established which cost accounting models are used by companies. It was shown to what extent a cost account enables companies to assess specific elements of a business model as well as in what areas, changes in the business model have an impact on the modifications of the cost account. The research has shown that companies are aware of the need for changes in the cost accounting in the event of changes in the key components of the business model. However, in most cases companies enter them only into their records of costs required by law. The usefulness of cost models used in practice is assessed highest in the analysis and control of such components of the business model as key activities and resources.

Keywords: Business model; Cost accounting; Cost management; Performance evaluation (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:eurchp:978-3-030-35051-2_7

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DOI: 10.1007/978-3-030-35051-2_7

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