Decyzyjny rachunek kosztów postępowania upadłościowego
Decision calculus of bankruptcy proceedings costs
Author(s): Kinga BauerSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: bankruptcy; cost accounting; insolvency proceedings; bankruptcy proceedings costs
Summary/Abstract: Bankruptcy of companies is an indispensable element of market economy. As it is impossible to eradicate this phenomenon entirely it is vital to strive to minimize bankruptcy costs, also including those related to conducting the given proceedings. The objective of the present paper is to analyze theoretical and practical issues connected with creating and using cost calculation in proceedings on declaring bankruptcy. As a result of the carried out research there have been proposed directions of changes in terms of cost calculation of bankruptcy proceedings as one of the grounds on which court decision of declaring bankruptcy is based.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 289
- Page Range: 43-52
- Page Count: 10
- Language: Polish