@misc{Maszczak_Teresa_Budżetowanie_2005,
 author={Maszczak, Teresa},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1080, s. 220-249},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The article discusses issues and problems connected with dairy production budgeting costs. Budgeting constitutes an important tool of unit management in a competitive market. It outlines a framework for the planning of annual activity and predicting their direct effects. Simultaneously, it allows for the understanding of unexpected consequences as they appear. Making use of such a budgeting method, managers are able to directly influence the reduction of production costs and the improvement of financial results. (original abstract)},
 title={Budżetowanie kosztów w ośrodkach odpowiedzialności w OSM Lubin},
 type={artykuł},
}