Title:

Istota funkcji informacyjnej rachunku kosztów w sektorze małych przedsiębiorstw

Group publication title:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Title in english:

The Concept of Costs Account Informative Function in the Sector of Small Enterprises

Creator:

Zuchewicz, Joanna

Description:

Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1174, s. 549-555

Abstrakt:

Accountancy in small enterprises provides mainly the information indispensable for preparing financial, statistical and tax statements. However, the data referring to costs or possibly other figures included in the system of accountancy, may be imported from the financial-accounting programme to the system of costs account, in which they are grouped, depending on the needs in due cross-sections, in order to analyze them and supply crucial information for the process of small enterprise management. Generally speaking, having in mind the simplifications applied in the system of accountancy as well as the tax policy adopted by owners of small units the costs account is observed as the only, true source of information about the amount of costs incurred and results achieved, about a product or service unit cost as well as the profitability of conducted economic activities. It is only on the basis of the above data that small enterprises may carry out their objectives in a successful way.

Publisher:

Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Place of publication:

Wrocław

Date:

2007

Resource Type:

artykuł

Language:

pol

Relation:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu; 2007; nr 1174 ; Rachunkowość a controlling

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Projekt dofinansowany ze środków budżetu państwa, przyznanych przez Ministra Nauki w ramach Programu Społeczna odpowiedzialność nauki II. Tytuł projektu: Nauka dla Społeczeństwa: Prace Naukowe AEW w otwartym dostępie (2005-2008)