Standardy rachunku kosztów w Stanach Zjednoczonych. Próba porównania z zasadami rachunku kosztów w Polsce

• Authors: Grzybowska, Ewa

Title variants

PL

Cost Accounting Standards in the United States - an Attempt at Their Comparison with Cost Accounting Principles in Poland

Abstracts

EN

At present, is conditions of intensive socio-economic growth there can be observed a constant search for new forms of measuring, grouping, presenting, and interpreting specific economic phenomena both at the micro- and macroeconomic level. The last decade or so witnessed considerable changes in approach to the problem of accounting and its role in making economic decisions. The aim of this article is to indicate needs, possibilities, and dimensions in which uniform principles of accounting and costs accounting elaborated in socialist and capitalist conditions could be confirmed, and point at similar solutions and differences in approach to specific problems. The article presents an attempt at comparing uniform cost accounting principles concerning socialized economic units in Poland with standards elaborated by the Cost Accounting Standards Board in the United States. The final part of the article contains conclusions ensuing from the comparison. It also outlines possibilities of applying the standard concept in the Polish conditions.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 1984
• Volume: 41

Dates

published

1984

Contributors

author

Grzybowska, Ewa

other

Uniwersytet Łódzki, Katedra Rachunkowości

Identifiers

URI

http://hdl.handle.net/11089/6090