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Zarządzanie kosztami w małym przedsiębiorstwie
Cost Management in a Small Business

Author(s): Joanna Kadłubska
Subject(s): Business Economy / Management, Micro-Economics, Methodology and research technology, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: cost management; cost management methods; Target Costing; Kaizen Costing;

Summary/Abstract: The action in small business on market is associated with a certain specificity. The effective competing with large business entities can be difficult because of the possibility to achieve the scale of operations. On the other hand, just the scale enables efficient management of available resources and the flexibility to make changes. Not without significance is also possibility of providing a constant and accurate control of all the processes that take place in the company. For small business costs have a slightly different dimension than for larger entities – to the fact of engaging the owner’s money to start a business. Thereby making cost management an important element of decision-making processes.

  • Issue Year: 18/2017
  • Issue No: 11.3
  • Page Range: 25-36
  • Page Count: 12
  • Language: Polish