Raportowanie kosztów i przychodów w łańcuchu dostaw w ujęciu rachunkowości zarządczej

• Authors: Bartłomiej Nita

Title variants

EN

REPORTING OF COSTS AND REVENUES IN SUPPLY CHAIN UNDER MANAGERIAL ACCOUNTING

• Languages of publication: PL

Abstracts

EN

The paper presents the essence and structure of costs incurred by a company in relations with suppliers and possibilities of the use of activity-based costing in calculating total cost of ownership. Author argues that the traditional approach to the choice of supplier based on offered price is not sufficient any longer. Price-based approach should be supplemented with measuring and reporting cost of supplier on the basis of activity analysis along with supplier performance index computation.

Keywords

EN

REPORTING OF COSTS; REVENUES; SUPPLY CHAIN; MANAGERIAL ACCOUNTING

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 2
• Pages: 215-222

Contributors

author

Bartłomiej Nita

• Uniwersytet Ekonomiczny we Wrocławiu, Wydział Zarządzania, Informatyki i Finansów, Katedra Rachunku Kosztów i Rachunkowości Zarządczej