Rachunek kosztów cyklu życia produktu jako narzędzie rachunkowości zarządczej
LIFE CYCLE COSTING OF A PRODUCT AS A METHOD OF MANAGEMENT ACCOUNTING
Author(s): Renata GmińskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: COSTS; COSTING; MANAGEMENT ACCOUNTING; VARIANTS OF COSTING; TARGET COSTING; KAIZEN COSTING; LIFE CYCLE OF A PRODUCT; STAGES OF LIFE CYCLE OF A PRODUCT; COSTING OF LIFE CYCLE OF A PRODUCT
Summary/Abstract: The paper discusses life cycle costing of a product. It presents target costing and Kaizen costing. Life cycle product is explained. The paper presents the essence of life cycle costing and its main targets. The summary points out to the problem of variety of costing integration.
Journal: Nauki o Finansach
- Issue Year: 2011
- Issue No: 2 (07)
- Page Range: 198-206
- Page Count: 9
- Language: Polish