PROPOZYCJA METODY ELIMINUJĄCEJ NIEDOSKONAŁOŚCI WIELOSTOPNIOWEGO I WIELOBLOKOWEGO RACHUNKU WYNIKÓW W PRZEDSIĘBIORSTWIE Z BRANŻY FMCG
PROPOSAL OF THE METHOD ELIMINATING THE IMPERFECTIONS OF THE MULTI-STAGE AND MULTI-BLOCK PROFIT STATEMENT IN THE ENTERPRISE FROM THE FMCG SECTOR

Summary/Abstract: Assuming that one of the tasks of cost accounting is not only to correctly measure the costs of an enterprise, but also to present in the proper way sources of their generation, the potential for cost optimization is created by a cybernetic feedback system, having its source directly in the measurement of results. An incorrect classification of costs at the stage of measuring the results of business segments or its responsibility centers contributes to inefficiencies resulting from inadequate motivation impacts. This is the case when the coverage margin statement provides incorrect information about the share of individual products in the creation of value added in the enterprise.In particular, the lack of proper analytics and allocation of fixed costs generated by particular products may cause the falsity of profitability of some products or customers. The author strives to identify the faults of the contribution margin disclosure that contribute to the reduction of the results of the companies and proposes a solution to eliminate mentioned imperfections.

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