Wpływ rachunku kosztów zmiennych na kształt wybranych systemów rachunków kosztów stosowanych przez współczesne przedsiębiorstwa

• Authors: Ewelina Zarzycka

Title variants

EN

THE INFLUENCE OF MARGINAL COSTING ON MODERN COST ACCOUNTING TECHNIQUES USED BY CONTEMPORARY COMPANIES

• Languages of publication: PL

Abstracts

EN

The aim of this article is to present new concepts of modern cost accounting systems based on marginal costing, mainly throughput accounting, GPK and RCA. The presented hybrid accounting systems are the examples of management accounting tools highly integrated with other cost accounting methods. The author of this articles also point out the disadvantages and advantages of the described concepts. The last part of the article discusses the possibility of the further development of the above mentioned cost accounting techniques in the future as well as the eventual use by the companies.

Keywords

EN

MARGINAL COSTING; MODERN COST ACCOUNTING TECHNIQUES

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 2
• Pages: 233-242

Contributors

author

Ewelina Zarzycka

• Katedra Rachunkowości, Wydział Zarządzania, Uniwersytet Łódzki