Title:

Model ewidencji kosztów logistyki

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Model of Logistic Costs' Record

Creator:

Skrodzka, Violetta

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2008; Nr 11, s. 132-142

Abstrakt:

Costs constitute a starting point for any activity. Nobody can realise their aims without bearing costs. Both: some organised entity, especially an economic entity and an individual person while considering the purposefulness of the activity must accept the cost as the basic criterion for their choice when they take a decision. The costs are always incurred, but as professor A. Jarugowa points out - there are different costs, in different entities, measured for different purposes. In entities that make use of logistics while evaluating the effectiveness of logistic processes the decisive role is ascribed to logistics costs. This notion is not explicitly identified. The presented definitions being different in the scope and content lead to different results in the measurement of effectiveness. The logistics costs constitute a detailed category of the costs registered by accountancy. In order to define precisely the notion of logistics costs, it is necessary to remember about the conditions which must be fulfilled so as to be able to speak about the notion of costs itself as an objective economic category. The purpose of this article is to examine the relation between recording potentiality provided by obligatory accounting and quoted classification of logistics costs.

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2008

Resource Type:

artykuł

Language:

pol

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2008; Nr 11 ; Zarządzanie projektami logistycznymi

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Dofinansowano z programu "Społeczna odpowiedzialność nauki" Ministra Edukacji i Nauki (SONB/SP/546390/2022). Tytuł projektu: Upowszechnienie zawartości czasopisma Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu