ZESTAWIENIA WYNIKOWE JAKO OBIEKTY KOSZTÓW ZWIĄZANE Z FUNKCJONOWANIEM SYSTEMU INFORMACYJNEGO RACHUNKOWOŚCI
THE SUMMARY STATEMENTS AS COST OBJECTS RELATED TO THE FUNCTIONING OF THE ACCOUNTING INFORMATION SYSTEM

Summary/Abstract: A summary statement is a result of the functioning of the accounting information system. The knowledge about the costs of its preparation allows to determine which organizational units or persons are responsible for the costs incurred by accounting departments. Such information forms the basis for making management decisions. Therefore, the goal of the article is to present the method of valuation of summary statement. This goal was achieved thanks to critical analysis of the subject literature and the general deductive method. The procedure of calculation uses the methodology of activity based costing.

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