Rozliczanie świadczeń wzajemnych a rachunek nośników w przedsiębiorstwie
Settlement of mutual benefitsand object accounting in an enterprise

Summary/Abstract: The article is dedicated to the settlement of mutual benefits costs in an enterprise. Selected methods applied in practice were critically assessed in the context of their impact on short-term income statement of an enterprise. The focus was on the evaluation of usefulness of the selected methods of costs settlement of auxiliary cost centres in the context of their impact on cost object accounting and income object accounting.

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