Zastosowanie obliga kosztowego w analizie odchyleń przedsięwzięcia
Cost obligation of an enterprise

Summary/Abstract: The article presents a method of determining of cost obligation of an enterprise, embedded in integrated Enterprise Resource Planning IT systems. The method is based on the concept of modeling quantity and value stream flows in an enterprise. The article focuses on costs of raw materials and external services of production order. Based on the example revealed defects in the classical methods of analysis of deviations and introduced the concept of an alternative approach with regard to oblige. The obligation reflects current liabilities leading to incurring current direct costs in the future. Information on the obligation, as compared to “regular” planned or postulated values, enables the user to identify any budget overspending, assess risks, or specify provisions for future liabilities which should be recognized in the enterprise’s balance sheet.

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