Segmentowy rachunek kosztów i wyników w rachunkowości zarządczej zorientowanej na procesy
Segment costs and results accounting in process-oriented management accounting

Summary/Abstract: Modern management accounting should be process-oriented. This solution causes that the use of resources is more efficient, people work better in teams and there is an overall development of the company. Process-oriented management accounting could be divided into oprational and strategic. Segment costs and results accounting has a huge role in the processoriented management accounting, especialy in the margin analysis and variance analysis.

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