EWIDENCJA I ROZLICZANIE KOSZTÓW W DZIAŁALNOŚCI OPERACYJNEJ FIRMY (WYBRANE PROBLEMY)
REGISTRY AND SETTLEMENT OF ACCOUNTING COSTS IN THE FUNCTIONING OF A COMPANY (SELECTED ISSUES)

Summary/Abstract: The method of recognition and classification of costs should be clearly described in the company rules of accounting. This follows directly from Article. 10 of the Accounting Act of 29 September 1994. In a cost accounting processes we must first determine whether the expenditure meets the definition of costs relates to the current period or should be settled in time and which kind of activity should be subordinated. Operating expenses include costs by type (cushioning materials and energy, outsourced services, wages, taxes and fees, social security and other benefits, other costs) and the value of goods sold and materials at purchase prices or acquisition.

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