Concept of a selected cost account and decision-making processes in a enterprise
In the Polish economy entrepreneurs have the opportunity to use many tools to facilitate decision-making processes. One of them is the cost account. For the purposes of achieving the goals set by the organizations many models of cost account are used to improve the decision-making process, ensuring...
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| Format: | Article |
| Language: | English |
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Military University of Technology, Warsaw
2018-12-01
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| Series: | Nowoczesne Systemy Zarządzania |
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| Online Access: | https://nsz.wat.edu.pl/Koncepcja-wybranego-rachunku-kosztow-a-procesy-decyzyjne-w-przedsiebiorstwie,129485,0,2.html |
| _version_ | 1828189941966831616 |
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| author | Anna Kuczyńska-Cesarz |
| author_facet | Anna Kuczyńska-Cesarz |
| author_sort | Anna Kuczyńska-Cesarz |
| collection | DOAJ |
| description | In the Polish economy entrepreneurs have the opportunity to use many tools to facilitate
decision-making processes. One of them is the cost account. For the purposes of achieving the goals
set by the organizations many models of cost account are used to improve the decision-making process,
ensuring the efficiency of using all production factors involved in the business.
This article defines the cost, defines its goals and functions as well as its significance in the process of
making short and long-term decisions. Presented are the models of cost account that managers can use,
taking into account the assumptions, advantages and disadvantages of each of them. On the example
of the full and variable cost account was presented the usefulness of these models in estimating the
valuation of inventories and the result on sales including the decision period. |
| first_indexed | 2024-04-12T08:13:04Z |
| format | Article |
| id | doaj.art-26f1af6ebfb94c4bb74760b8ae6f3800 |
| institution | Directory Open Access Journal |
| issn | 1896-9380 2719-860X |
| language | English |
| last_indexed | 2024-04-12T08:13:04Z |
| publishDate | 2018-12-01 |
| publisher | Military University of Technology, Warsaw |
| record_format | Article |
| series | Nowoczesne Systemy Zarządzania |
| spelling | doaj.art-26f1af6ebfb94c4bb74760b8ae6f38002022-12-22T03:40:52ZengMilitary University of Technology, WarsawNowoczesne Systemy Zarządzania1896-93802719-860X2018-12-0113421522910.37055/nsz/129485129485Concept of a selected cost account and decision-making processes in a enterpriseAnna Kuczyńska-Cesarz0Wojskowa Akademia Techniczna, Wydział CybernetykiIn the Polish economy entrepreneurs have the opportunity to use many tools to facilitate decision-making processes. One of them is the cost account. For the purposes of achieving the goals set by the organizations many models of cost account are used to improve the decision-making process, ensuring the efficiency of using all production factors involved in the business. This article defines the cost, defines its goals and functions as well as its significance in the process of making short and long-term decisions. Presented are the models of cost account that managers can use, taking into account the assumptions, advantages and disadvantages of each of them. On the example of the full and variable cost account was presented the usefulness of these models in estimating the valuation of inventories and the result on sales including the decision period.https://nsz.wat.edu.pl/Koncepcja-wybranego-rachunku-kosztow-a-procesy-decyzyjne-w-przedsiebiorstwie,129485,0,2.htmlmanagement accountingcost accountingcost accounting modelscost classificati ondecisionmaking process |
| spellingShingle | Anna Kuczyńska-Cesarz Concept of a selected cost account and decision-making processes in a enterprise Nowoczesne Systemy Zarządzania management accounting cost accounting cost accounting models cost classificati on decision making process |
| title | Concept of a selected cost account
and decision-making processes in a enterprise |
| title_full | Concept of a selected cost account
and decision-making processes in a enterprise |
| title_fullStr | Concept of a selected cost account
and decision-making processes in a enterprise |
| title_full_unstemmed | Concept of a selected cost account
and decision-making processes in a enterprise |
| title_short | Concept of a selected cost account
and decision-making processes in a enterprise |
| title_sort | concept of a selected cost account and decision making processes in a enterprise |
| topic | management accounting cost accounting cost accounting models cost classificati on decision making process |
| url | https://nsz.wat.edu.pl/Koncepcja-wybranego-rachunku-kosztow-a-procesy-decyzyjne-w-przedsiebiorstwie,129485,0,2.html |
| work_keys_str_mv | AT annakuczynskacesarz conceptofaselectedcostaccountanddecisionmakingprocessesinaenterprise |