Zarządzanie kosztami w poprawie efektywności wykorzystania zasobów przedsiębiorstwa
Cost management in improving the efficiency of business asset management

Summary/Abstract: The literature survey has demonstrated that the measures implemented within the framework of cost management are instrumental in improving the efficiency of business asset management. This is related to the improved ratio of the benefits achieved both by the customers and the proprietors of such business to the value of assets consumed. Those two values are measured using the cost management system operated by the company. The article describes the selected instruments of managerial accounting which may be incorporated in such a system as well as the management concepts to support its operation.

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