Instrumenty wykorzystywane w budowie budżetu kapitałowego w rachunku odpowiedzialności w przedsiębiorstwach produkujących konstrukcje budowlane
Instruments used in budget capital creation in responsibility accounting in building construction enterprises

Summary/Abstract: The article presents instruments of creating the capital of budget of responsibility accounting in building construction production enterprises. This paper is a continuation of previous publications which show the implementation of responsibility accounting in centres of responsibility for costs, revenues, profits and investments. The paper mainly focuses on the presentation of methods which enable to build capital budget for enterprises producing building structures. 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.

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