TITLE

SEGMENTOWY RACHUNEK KOSZTÓW I WYNIKÓW W RACHUNKOWOŚCI ZARZĄDCZEJ ZORIENTOWANEJ NA PROCESY

AUTHOR(S)
Szydełko, Łukasz
PUB. DATE
July 2015
SOURCE
Research Papers of the Wroclaw University of Economics / Prace N;2015, Issue 398, p460
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Modern management accounting should be process-oriented. This solution causes that the use of resources is more efficient, people work better in teams and there is an overall development of the company. Process-oriented management accounting could be divided into oprational and strategic. Segment costs and results accounting has a huge role in the process-oriented management accounting, especialy in the margin analysis and variance analysis.
ACCESSION #
110337642

 

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