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

• Authors: Michał Chalastra

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.

Keywords

EN

IDENTIFICATION OF COST CENTERS; FINANCIAL ACCOUNTING; BUDGETING RULES; SUPPORT ACTIVITIES

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 2
• Pages: 19-34

Contributors

author

Michał Chalastra

• Katedra Rachunkowości Wydziału Zarządzania UG