Rachunek kosztów w procesie zarządzania przedsiębiorstwem
COSTING IN THE PROCESS OF MANAGING A COMPANY
Author(s): Teresa MikulskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: COSTS; COSTING; COMPANY MANAGEMENT
Summary/Abstract: Data concerning costs are vital information for the managerial staff in management processes. The increasing competition among companies and quickly changing market environment mean that the information system of a company has to be fast and efficient. Managers should have at their disposal information concerning costs at the right time and appropriate to their needs. The costing system used in a company, which provides information necessary for making decisions, is essential. The aim of the article is to present the usefulness of information gained from the costing system in the management process. In order to correctly support the management processes in a given unit, costing must precisely describe the changes in it.
Journal: Nauki o Finansach
- Issue Year: 2011
- Issue No: 2 (07)
- Page Range: 207-218
- Page Count: 12
- Language: Polish