Current issue
Archive
About the Journal
About
Editorial Office
Scientific Board
Abstract & Indexing
Contact
Reviewers list
Editorial Policies
Authorship & COI
Ethical principles
Crossmark
Principles of Transparent Checklist
Open access
Instruction for Authors
Guidelines for Authors
Manuscript Types
Manuscript structure
How to submit
Application of cost accounting systems in an enterprise
1
University of Zielona Góra Faculty of Economics and Management
Online publication date: 2012-12-28
Management 2012;16(2):175-186
KEYWORDS
ABSTRACT
Application of cost accounting systems in an enterprise The Article discusses the issue of allocation of costs in the normal and actual cost accounting systems. A procedure of dump (conversion) of the normal into actual costs using data flows has been presented. The Article presents an example of applying the designed procedure illustrating the links between cost centre, cost objects and income objects accounting.
REFERENCES (10)
1.
Biernacki M., Kowalak R. (2010), Rachunek kosztów logistyki w zarządzaniu przedsiębiorstwem, Wydawnictwo UE, chapter 2; Wrocław, pp. 29-61.
2.
Haberstock, L. (2008), Kostenrechnung I - Einführung mit Fragen, Aufgaben und Lösungen, 13. Aufl ., Schmidt, Erich Verlag, Hamburg.
3.
Hoitsch, H. J., Lingnau (2007), V., Kosten- und Erlösrechnung. Eine controllingorientierte Einführung, 6. Aufl . Springer Verlag, Berlin.
4.
Kes Z., Dynowska J. (2011), Management functions vs. budgeting process. Performance Measurement and Management, red. B. Nita, Wrocław, No 123, pp. 39-48.
5.
Kasperowicz A. (2009), Rachunek kosztów cyklu życia produktu w zarządzaniu przedsiębiorstwem, red. R. Kowalak, Wydawnictwo UE, Wrocław, rozdziały: 1.1-1.3 (s. 9-29), 10 (s. 208-227).
6.
Kużdowicz P., Relich M., Kużdowicz D. (2012), Cross-company data fl ows with ERP system, Knowledge for Market Use 2012, Palacký University, Olomouc (Czechy), pp. 264-269.
7.
Kużdowicz D., Kużdowicz P., Witkowski K. (2012), The application of normal and actual cost accounting in production companies, CO-MAT-TECH 2012: Global Crisis - Opportunities and Threats, 20th International Scientifi c Conference, AlumniPress, Trnava (Słowacja) [in print].
8.
Nowak E., Wierzbiński M. (2010) Rachunek kosztów. Modele i zastosowania, PWE, Warszawa.
9.
Kotapski, R., Kowalak R., Lew G. (2008), Rachunkowość zarządcza. Kompendium wiedzy, Wyd. Marina, Wrocław.
10.
Schmidt, A., Kostenrechnung. Grundlagen der Vollkosten-, Deckung sbeitragsund Plankostenrechnung sowie des Kostenmanagements (2008), W. Kohlhammer Druckerei GmbH + Co. KG, Stuttgart.
Share
| eISSN: | 2299-193X |
| ISSN: | 1429-9321 (1997-2019) |
We process personal data collected when visiting the website. The function of obtaining information about users and their behavior is carried out by voluntarily entered information in forms and saving cookies in end devices. Data, including cookies, are used to provide services, improve the user experience and to analyze the traffic in accordance with the Privacy policy. Data are also collected and processed by Google Analytics tool (more).
You can change cookies settings in your browser. Restricted use of cookies in the browser configuration may affect some functionalities of the website.
You can change cookies settings in your browser. Restricted use of cookies in the browser configuration may affect some functionalities of the website.
