The Cost Accumulation Model as a Tool
to Generate Information for the Needs of Process
Cost Management in Manufacturing Enterprise.
Case Study
The Cost Accumulation Model as a Tool
to Generate Information for the Needs of Process
Cost Management in Manufacturing Enterprise.
Case Study
Author(s): Zbigniew LeszczyńskiSubject(s): Economy, Business Economy / Management, Financial Markets, Business Ethics
Published by: Społeczna Akademia Nauk
Keywords: process cost management; mapping production process; cost accumulation
Summary/Abstract: The aim of this paper is to discuss and build the process model of cost accumulation as a tool for generating information used in cost management. The article is dividedin to two substantive parts. The first part discusses theoretical aspects of mapping production process, process cost management and the essence of process model of cost accumulation. In the second part, an empirical study was conducted in a form of case study, which resulted in the process model of cost accumulation for a manufacturingenter prise. The focus of research procedures in the article is put on application aspects.In the course of investigation procedure, reference was made to a manufacturing enterprise. The usefulness of process model of cost accumulation and advantages of using the process approach in cost management were discussed in conclusions.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 19/2018
- Issue No: 9.3
- Page Range: 309-327
- Page Count: 19
- Language: English