Koncepcja wdrożenia rachunku odpowiedzialności w ośrodkach odpowiedzialności za inwestycje w przedsiębiorstwach produkujących konstrukcje budowlane
The conception of introduction of responsibility accounting in the centers responsible for investment in building con-struction 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 in the centers responsible for investment in building construction production enterprises. This paper mainly presents budgets for center responsible for investment, which let the control inspection of carrying them out. In order to avoid the failure of building the responsibility accounting one should determine procedures associated with it with special care. Research entities were chosen intentionally since they are exceptional for the whole economy. At the same time they realize the biggest building road, bridge, production halls and other structural objects contracts in Poland.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 399
- Page Range: 277-286
- Page Count: 10