(204)RESULTS OF SCIENTIFIC STUDIES PERFORMED BY STUDENTS IN THE COMPUTER LABORATORY OF MANAGERIAL ACCOUNTING AND CONTROLLING SYSTEMS1

摘要

The paper is a continuation of the article 'Students' scientific studies of controlling as an essential partof educating managers' presenting the scope of research performed by students. This work focuseson the results reported by the students and indicates the education effects.The first part demonstrates the BSc and MSc diploma theses in which students have described thescientific studies performed in the computer laboratory of Managerial Accounting and ControllingSystems at the Faculty of Management, the University of Science and Technology (UTP)inBydgoszcz. Fourteen diploma theses were developed from 2013 to 2015;;ten of the dissertationsconcerned activity-based costing (ABC), a very popular costing method considered most useful indecision making.The second part provides the characteristics of activity-based costing models elaborated by students.To develop the ABC model, the student performs a wide range of analytical and creative work,applying the case study, project design methods and state-of-the-art IT tools dedicated to ABCmodelling. The solutions are very complex;;they consist of several hundred or so cost accounts andcost flow paths.The final part of the paper covers the education effects following from the students research. Thestudents develop their management knowledge and skills. The ambitious research goals and tasks aswell as research methods applied by the students trigger their creativity, develop analytical and ITskills and facilitate their understanding of management accounting methods.