Object

Title: Costs as an economic category exposed to risk

Creator:

Nowak, Edward

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2017, Nr 474, s. 195-202

Abstrakt:

Costs are one of the fundamental economic categories characterising the achievements of business entities. The costs incurred by companies stem from the coexistence of various factors, whose occurrence is affected by the volatility of the external and internal environment. Therefore, costs are inherently connected with the risk that the incurred costs will differ from those assumed and postulated. Costs can thus be seen as an economic value subject to risk. This article concerns the risks of business entities, associated with incurring costs. The article presents the nature and sources of cost risk and the impact of various types of economic risk on the costs. It also presents the essence of risk management associated with costs incurred by the company. Particular attention was paid to assessing the level of cost risk on the basis of the deviations of incurred values from the postulated ones

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2017

Resource Type:

artykuł

Resource Identifier:

oai:dbc.wroc.pl:37322

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2017; Nr 474

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Object collections:

Last modified:

Jun 11, 2022

In our library since:

Sep 14, 2017

Number of object content hits:

321

Number of object content views in PDF format

308

All available object's versions:

https://dbc.wroc.pl/publication/41380

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Edition name Date
Costs as an economic category exposed to risk Jun 11, 2022

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