Wpływ procesów integracyjnych rachunku kosztów zmiennych na jakość informacji kosztowych
The effect of direct costing integration processes for the quality of cost information

Summary/Abstract: This article addresses the problem of using direct costing system for creating integrated and hybrid cost accounting. The paper presents the effects of the direct costing, reported cost accounting and chosen newest cost accounting integration processes, which are the most important in the generation of financial and managerial high quality cost information.

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