@misc{Bucior_Grzegorz_Wykorzystanie_2006,
 author={Bucior, Grzegorz and Zackiewicz, Beata},
 year={2006},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2006; nr 1101, s. 81-87},
 language={pol},
 abstract={To be competetive in today business environment firms should concentrate on strategic cost management methods. There is a need to use an effective management accounting information system for cost management. The theory and practice of management accounting focuses on new models, methods and procedures for cost reduction. The main goal of this article is to pay attention of the companies to Simple Four-State Cost Reduction Model and especially to Zero Based Budgeting and Strategic Budgeting. We point out that Strategic Budgeting could be an appropriate method for reducing firm's expences without necessity to ignore customer requirements and could be the right method for implementation of controlling tasks of cost reduction in the medium-sized enterprises. },
 type={artykuł},
 title={Wykorzystanie budżetowania do redukcji kosztów produkcji},
}