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Sprawozdawczość dotycząca segmentów jako czynnik integracji rachunkowości finansowej i zarządczej

100%
Karwowski M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 2
113-122
EN
In this article the author discusses origin and significance of segment information, which constitute essential factor of integration of financial and management accounting, and methods of segmentation of enterprise in dependency on its strategy and organisational structure. The article consists of the following parts: the characterstic of management approach, significance of segment information and evolution of methods of segments’ evaluation.
2
Content available remote

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

100%
Chalastra M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
|
vol. 1
|
issue 2
19-34
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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