Usefullnes of variable costs accounting in dairy cooperatives in Poland

• Autorzy: Ganc M. , Soliwoda M.
• Języki publikacji: EN

Abstrakty

EN

The aim of research was to present the rationale for practical application of multi-stage and multi-block variables cost accounting in dairy cooperatives. In the article the benefits from implementation of variable costing were presented. Introduction of cost accounting and profit and loss account based on variable costs the management in dairy cooperatives is necessary for obtaining useful information for making decisions with respect to management effectiveness, profitability of particular products, sales profitability etc. Variable costing provides the data for rapid decisions concerning changes in assortment, and production optimization.

Słowa kluczowe

EN

dairy cooperatives; variable costs; cost accounting; multi-stage variable costing

PL

spółdzielnia mleczarska; koszty zmienne; rachunkowość

• Wydawca: Production Engineering Committee of the Polish Academy of Sciences ; Polish Association for Production Management
• Czasopismo: Management and Production Engineering Review
• Rocznik: 2011
• Tom: Vol. 2, No. 2
• Strony: 16--21
• Opis fizyczny: Bibliogr. 18 poz.

Twórcy

autor

Ganc M.

autor

Soliwoda M.

• Warsaw University of Life Sciences - SGGW, Faculty of Economic Sciences, Nowoursynowska 166, 02-787 Warszawa, Poland, phone: [phone],

Bibliografia

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