Title:

Obiekty kosztowe w tradycyjnym rachunku kosztów i w rachunku kosztów działań

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Cost Objects in Traditional Costing System and in Activity Based Costing

Creator:

Putyra, Adam

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2009, nr 53, s. 109-118

Abstrakt:

Activity based costing (ABC) puts an accent on the cause and effect relation at each stage of allocating costs. That is why this system identifies a lot of costs objects which are responsible for incurring costs. In contrast to traditional costing system ABC defining many costs objects ensures much more reliable cost information. It is partly achieved thanks to wider scope of direct costs implied by wider catalogue of costs objects. The paper presents the differences in cost objects structure between traditional costing system and activity based costing. (original abstract)

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2009

Resource Type:

artykuł

Language:

pol

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2009; Nr 53 ; Rachunek kosztów i rachunkowość zarządcza w zarządzaniu dokonaniami

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu