Konstrukcja systematycznego rachunku kosztów logistyki w kontekście tworzenia wartości przedsiębiorstwa
The construction of conventional cost accounting in logistics in the context of generating the company value
Author(s): Małgorzata Cieciura, Hanna Czaja-CieszyńskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: cost accounting; company value; logistics
Summary/Abstract: Logistics and accounting have many common areas of interest, one of them is cost accounting. This article presents deliberations on the outline of conventional cost accounting in logistics and its connection with creating company value. The authors have emphasized the role of information about logistics costs in modern enterprises. In conclusion the study shows logistics cost accounting significance in shaping synergy effects which contribute to generating the company value.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 252
- Page Range: 76-87
- Page Count: 12
- Language: Polish