Koncepcja wdrożenia rachunku odpowiedzialności w ośrodkach odpowiedzialności za przychody i zyski w przedsiębiorstwach produkujących konstrukcje budow
The conception of introduction of responsibility accounting in the centers responsible for revenues and profit in building construction enterprises

Summary/Abstract: The article presents the conception of introduction of responsibility accounting in the centers responsible for revenues and profits in building construction production enterprises. This article is a continuation of previous publication in which the implementation of the responsibility accounting for centers of the responsibility of costs was shown. This paper mainly presents budgets for centers responsible for revenues and profits and the control inspection of carrying them out. In order to avoid the failure of building the responsibility accounting one should determine procedures associated with it with special care. Research entities were chosen intentionally since they are exceptional for the whole economy. At the same time they realize the biggest building road, bridge, production halls and other structural objects contracts in Poland.

• Details
• Contents