PL EN


2011 | 1 | 2 | 19-34
Article title

Identyfikacja centrów kosztów według wymogów budżetowania a rachunkowości finansowej w obszarze działalności pomocniczej

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Title variants
EN
IDENTIFICATION OF COST CENTERS IN FINANCIAL ACCOUNTING AND BUDGETING RULES FOR SUPPORT ACTIVITIES
Languages of publication
PL
Abstracts
EN
Financial accounting and budgeting systems using the common costs data base. Bath both of this systems have different targets. In connection with it they are need dissimilarity rule of cost registration. The article is about this different in identifications of cost centers for support activities. In conclusion budgeting needs more detailed rules to identifications cost centers then financial accounting. In budgeting necessary is precise personal costs responsibility and individual phase of process.
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Publication order reference
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YADDA identifier
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