Wycena produkcji gotowej i niezakończonej w przedsiębiorstwach

• Authors: Konrad Stępień

Title variants

EN

THE VALUATION OF FINISHED AND UNFINISHED GOODS IN ENTERPRISES

• Languages of publication: PL

Abstracts

EN

The cost of manufacturing finished and unfinished goods is used as the basis of valuation. According to the Act on Accounting, the classic method for measuring product manufacture cost involves the elimination of fixed costs of production, which correspond to an enterprise’s unused productive ability. This paper shows methods of valuing the finished and unfinished goods in enterprises as set out by the Act on Accounting. It looks particularly at the issue of measuring unfounded indirect costs of production, which can also be called unfounded economically fixed costs.

Keywords

EN

ACCOUNTING; METHODS OF VALUATION; VALUATION OF FINISHED AND UNFINISHED GOODS

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
• Journal: Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
• Year: 2012
• Issue: 877
• Pages: 75-84

Contributors

author

Konrad Stępień

• Uniwersytet Ekonomiczny w Krakowie, Katedra Rachunkowości Finansowej, ul. Rakowicka 27, 31-510 Kraków, Poland