Stosowanie cen wewnętrznych w rozliczaniu wydziałów działalności pomocniczej przedsiębiorstw
The Use of Internal Pricing in Accounting of Auxiliary Activity Department

Summary/Abstract: Departments of auxiliary activities, departments supporting the implementation ofthe statutory tasks to which the company was founded, generate certain costs. The level of thesecosts depends on many factors. For example, significant wear and tear of a machine park mayrequire more frequent maintenance and repairs. These divisions can also provide services directlyto external customers, contributing to increased revenue. Costs performed by the auxiliary servicesdepartments are recorded in the accounts of the costing system. Settlement of costs for individualdepartments of ancillary activities is done using the methodology adopted in the Company’s accountingpolicy. The article presents the experience points to the need for internal pricing in theprocess of accounting for the costs of ancillary departments. The use of internal prices involvesthe preservation of specific rules: the pre-calculation of the contracted service and the settlementof the cost of the service by means of an internal invoice. The implementation of internal invoicingrequires organizational changes and bookings in “Internal turnover” and “Costs of internalturnover” accounts, as presented in the article.

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