Charakterystyka procesu ustalenia kosztu jednostkowego produktu w przedsiębiorstwie branży meblarskiej
Description of the establishment of the unit cost of manufacturing goods in a furniture branch company

Summary/Abstract: The article includes selected issues relating to the establishment of unit cost of manufacturing goods. It describes the essence and the subject of a calculation as well as calculus methods adopted by an enterprise. It also presents a calculation in a furniture branch company with an integrated IT system. Additionally, it emphasizes the significance of up-to-date data entered into the computer system which is used to perform a product calculation.

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