Wycena i ujęcie w rachunkowości produktów gotowych i półproduktów związanych z produkcją e-liquidów do e-papierosów
Recognition and measurement in accounting of ready-made products and semi-finished products connected with the production of e-liquids to e-cigarettes

Summary/Abstract: The e-cigarette market is dynamically developing. Belonging of entities to the manufacturing sector of e-liquids determines the nature of business together with the problems in terms of accounting and taxation. Manufacturers of e-liquids have problems with the recognition of the cost of semi-finished products generated in the production process. Polish producers of this industry are two major companies, and dozens of small firms. Not all companies are obliged to keep books of accounts, some as a result of dynamic growth in turnover have just started full accounting. Possible solutions include the use of writing off the cost of materials on the day of purchase and ready-made products at the time of their production, introduction of records according to the phases of activity and introduction of account for semi-finished products.

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