Records of costs in micro-enterprises and its information value. Current status and postulated trends Cover Image

Ewidencja kosztów w mikroprzedsiębiorstwach i jej wartość informacyjna. Stan obecny i postulowane kierunki zmian
Records of costs in micro-enterprises and its information value. Current status and postulated trends

Author(s): Piotr Szczypa
Subject(s): Economy
Published by: Państwowa Wyższa Szkoła Zawodowa w Koninie
Keywords: cost; microenterprise; cost management; Tax Registry;

Summary/Abstract: Microenterprises operate mostly as individuals. Therefore, they have the right not to carry out the accounting books, and for the settlement of income tax from nat-ural persons authorized by law to use the tax records. These records are an inad-equate source of information on costs incurred to manage costs. The aim of the study is to determine and compare the cost management at the microenterprises using the simplified forms of tax records. In addition, optional solutions have been proposed to extend the cost information in microenterprises. Considerations are based on current tax rules, the author's own experience as a chartered account-ant and available literature.

  • Issue Year: 1/2015
  • Issue No: 2
  • Page Range: 185-196
  • Page Count: 12
  • Language: Polish