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.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Anthony, S. (2012). The new corporate garage. Harvard Business Review, 9, 44–53.
Casadesús-Masanell, R., & Ricart, J. E. (2010). From strategy to business models and onto tactics. Long Range Planning, 43, 195–215.
Ciechan-Kujawa, M. (2005). Quality cost accounting [Rachunek kosztów jakości]. Kraków: Oficyna Ekonomiczna.
EFRAG. (2013). The role of the business model in financial statements. Research paper. European Financial Reporting Advisory Group, Autorité des Normes Comptables and Financial Reporting Council. Brussels, Belgium.
Falencikowski, T. (2013). Consistency of business models. Concept and measurement [Spójność modeli biznesu. Koncepcja i pomiar]. Warszawa: CeDeWu Sp.z o.o.
Gordon, E., Bischof, J., Daske, H., Munter, P., Saka, C., Smith, K. J., & Venter, E. R. (2015). The IASB’s discussion paper on the conceptual framework for financial reporting: a commentary and research review. Journal of International Financial Management & Accounting, 26(1), 72–110.
IR. (2013). Business model. Background paper for <IR>. The international integrated reporting council. Accessed April 20, 2018, from https://integratedreporting.org/wp-content/uploads/2013/03/Business_Model.pdf
Karwowski, M. (2016). Business model as a new challenge of external reporting [Model biznesu a zawartość obecnego sprawozdania finansowego i sprawozdania z działalności]. Theoretical Journal of Accounting, 90(146), 135–155.
Lambert, S. C., & Davidson, R. A. (2013). Applications of the business model in studies of enterprise success, innovation and classification: An analysis of empirical research from 1996 to 2010. European Management Journal, 31, 668–681.
Nielsen, C., & Roslender, R. (2015). Enhancing financial reporting: The contribution of business models. The British Accounting Review, 47(3), 262–274.
Osterwalder, A., & Pigneur, Y. (2010). Business model generation: A handbook for visionaries, game changers, and challengers. New Jersey: Wiley.
Page, M. (2014). Business models as a basis for regulation of financial reporting. Journal of Management & Governance, 18, 683–695.
Peters, T. J., & Waterman, R. H., Jr. (1982). In search of excellence. New York: Harper & Row.
Singleton-Green, B. (2014). Should financial reporting reflect firms’ business models? What accounting can learn from the economic theory of the firm. Journal of Management & Governance, 18(3), 697–706.
Trimi, S., & Berbegal-Mirabent, J. (2012). Business model innovation in entrepreneurship. International Entrepreneurship and Management Journal, 4, 449–465.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2020 Springer Nature Switzerland AG
About this paper
Cite this paper
Ciechan-Kujawa, M. (2020). Business Model and Its Mapping in the Cost Accounting of Polish Enterprises. In: Bilgin, M., Danis, H., Demir, E., Ucal, M. (eds) Eurasian Business Perspectives. Eurasian Studies in Business and Economics, vol 12/2. Springer, Cham. https://doi.org/10.1007/978-3-030-35051-2_7
Download citation
DOI: https://doi.org/10.1007/978-3-030-35051-2_7
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-35050-5
Online ISBN: 978-3-030-35051-2
eBook Packages: Business and ManagementBusiness and Management (R0)