Wdrożenie rachunku kosztu działań w pomorskiej spółdzielni mieszkaniowej
Implementation of activity based costingin the Pomorska Spółdzielnia Mieszkaniowa
Author(s): Katarzyna Goldmann, Barbara BernasińskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: activity-based costing; ABC method; housing association; budget; implementation
Summary/Abstract: For housing associations to adapt to new market environment, ensuring their development and to attract new customers, financial management of a cooperative requires in particular changes in the classification method of accounting for costs and indirect costs. The article describes the implementation of activity-based costing in the Pomorska Spółdzielnia Mieszkaniowa in Bydgoszcz, which was conducted in the period from July 2011 to September 2012.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 289
- Page Range: 203-216
- Page Count: 14
- Language: Polish