Wpływ grup kapitałowych na procesy integracyjne w rachunku kosztów
Impact of capital groups on integration processes in cost accounting

Summary/Abstract: The aim of this paper is to identify key factors of the impact of the capital group on the integration processes in the cost accounting systems of forming them companies. As a basic research method was used literature analysis and legal regulations, and conclusions were based on the methods of deduction and reasoning by analogy. The discussion showed that the relationships between the companies operating within the capital group and consolidated reporting requirements had a significant impact on the integration processes in cost accounting.

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