KONCEPCJA WDROŻENIA BUDŻETOWANIA W RACHUNKU ODPOWIEDZIALNOŚCI W PRZEDSIĘBIORSTWACH PRODUKUJĄCYCH KONSTRUKCJE BUDOWLANE
CONCEPTION OF BUDGETING INTRODUCTION IN RESPONSIBILITY ACCOUNTING IN BUILDING CONSTRUCTION PRODUCTIONS ENTERPRISES

Summary/Abstract: The article presented the conception of budgeting introduction in responsibility accounting in building construction productions enterprises. The aim of article is the presentation of introducing the conception of budgeting in responsibility accounting in building construction production enterprises. For this purpose scientific research was made. In the research the following methods were used: deduction, interviews with accountants, analyses of descriptive cost, ravenous systems, analyses of ranges and contents included in suitable documentation data, thematically and financial reporting and published stock reports. This article is a continuation of the previous publication in which there were shown implementing the responsibility accounting for centers of the responsibility of costs, ravenous profits and investments.

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