Wykorzystanie kalkulacji podziałowej ze współczynnikami do ustalenia kosztów jednostkowych usług motoryzacyjnych
Use of cost accounting with coefficients to determine the costs of individual car services

Summary/Abstract: Nowadays the participation and number of service companies in market economy is significantly raising. They exist in much expressive competition condition, so they have to manage in a way to be as economical effective as possible. It is possible by having access to reliable and thorough data. Charge note is the one that supplies this kind of information to managers. It refers to performing of the entity, so taking advantage of charge note by managerial staff could be a miscellaneous prospective. The main purpose of the article was the appraising possibility of taking advantage of chosen cost calculation methods in service companies.

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