Koncepcja wdrożenia budżetu kapitałowego w rachunku odpowiedzialności w ośrodkach odpowiedzialności za inwestycje w przedsiębiorstwach produkujących konstrukcje budowlane
The conception of introduction of capital budget in responsibility accounting in the centers of responsibility for investment in building construction enterprises

Summary/Abstract: The article presents the conception of building capital of budget of responsibility accounting in the centers responsible for investment in building construction production enterprises. This paper mainly presents budgets for centers responsible for investment, which let conduct the control inspection. In order to avoid the failure of creating the responsibility accounting one should determine with special care procedures associated with it. New measurements useful in building for example EVA, MVA, are essential for capital budget. Research entities were chosen intentionally since they are exceptional for the whole economy. At the same time they pursue the biggest road, bridge, production halls and other structural objects contracts in Poland.

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