KONCEPCJA RAPORTOWANIA REZULTATÓW CENTRUM ZYSKÓW W PRZEDSIĘBIORSTWIE HANDLOWYM ‒ STUDIUM PRZYPADKU
THE CONCEPT OF REPORTING THE RESULTS OF THE PROFIT CENTER IN A TRADING ENTERPRISE ‒ A CASE STUDY

Summary/Abstract: The basic and the most general measure of the trading enterprise effectiveness is the gross margin, which must cover multi-stage fixed costs. Managers with high managerial awareness seek simultaneously methods that provide useful information about costs and effectiveness of particular traders and the entire department as well as the basis for building effective motivation system. Such solutions are provided by responsibility accountancy. The set and realized aim of the article is therefore to present the concept of reporting the results of the profit center in a specific trading enterprise with an indication of the determinants of its development and implementation. The practical character of the considerations supported by theoretical deliberation resulted in the use of methods: induction and deduction, literature analysis as well as the author’s didactic and empirical experience.

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