Present-day ways of calculating costs in companies

Costs are inseparable elements of running business. Calculating costs in a proper way should allow to fulfill accounting reports and make taking decisions in company easer. It is presented here how to calculate costs in two traditional ways - an absorption costing and a variable costing. Nowadays, i...

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Bibliographic Details
Published inJournal of Research and Applications in Agricultural Engineering (Poland) Vol. 48; no. 4
Main Author Motala, D. (Politechnika Poznanska, Poznan (Poland))
Format Journal Article
LanguagePolish
Published 2003
Subjects
COSTOS
COSTS
COÛT
EMPRESAS
ENTERPRISES
ENTREPRISE
METHODS
MÉTHODE
MÉTODOS
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Summary:Costs are inseparable elements of running business. Calculating costs in a proper way should allow to fulfill accounting reports and make taking decisions in company easer. It is presented here how to calculate costs in two traditional ways - an absorption costing and a variable costing. Nowadays, in accordance with present demand, they are replaced with Activity Based Costing, which is also characterized in this article. At the end there is mentioned an innovation, which rather rare function in Polish reality, it means Balanced Scorecard
Bibliography:A16
2004000503
ISSN:1642-686X