Czasopismo
2010
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2010(55(111))
|
167-196
Tytuł artykułu
Autorzy
Wybrane pełne teksty z tego czasopisma
Warianty tytułu
Języki publikacji
Abstrakty
Cost is an inseparable element of every kind of economic activity, so rational cost management might be a universal strategy in the creation of financial results.Cost control is a basis for proper managing of cost and, therefore, it is necessary to carry out relevant analyses, including direct labor cost analysis.The aim of this paper is to present new methodological approaches to cost anal-ysis. The paper has a theoretical character, and some of its theses could provide topics for discussion.It should be added that the author proposes a new analytical approach – so-called vertical and horizontal variance analysis of direct cost.
Słowa kluczowe
Czasopismo
Rocznik
Tom
Strony
167-196
Opis fizyczny
Twórcy
autor
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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