Koncepcja wprowadzenia rachunku odpowiedzialności do przedsiębiorstw produkujących konstrukcje budowlane
The conception of introduction of responsibility accounting to building construction production enterprises
Author(s): Krzysztof KonstantynSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: responsibility accounting; budgeting; management control
Summary/Abstract: The article presents the conception of introduction of responsibility accounting to building construction production enterprises. To achieve it scientific research has been conducted. The author presents mainly budgets for responsibility centers for costs on the grounds of their nature.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 289
- Page Range: 280-293
- Page Count: 14
- Language: Polish