Przydatność arkusza rozliczeniowego kosztów do zarządzania kosztami spółdzielni mleczarskiej
The usefulness of costs worksheet to manage costs in dairy cooperatives
Author(s): Marzena GancSubject(s): Business Economy / Management, Socio-Economic Research
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: worksheet of costs; dairy cooperatives; cost accounting
Summary/Abstract: The aim of the research is to provide an accounting scheme in dairy cooperatives and to determine its usefulness in obtaining cost information for management decision making. Analysis of the nature of the case study. Intentionally selected dairy cooperative referred to as a typical using Euclidean distance method. Managers need reliable cost information. Providing this information is the main task of the cost account, which is one of the most important components of the accounting, with the task group and setting a number of dependencies between processes, and the amount of the costs. Properly drawn up the billing sheet costs should take into account changes in both production and market environment, the dairy cooperative, because these factors justify a demand for information about the cost.
Journal: Zarządzanie Finansami i Rachunkowość
- Issue Year: 5/2017
- Issue No: 3
- Page Range: 35-44
- Page Count: 10
- Language: Polish
