Usefullnes of Variable Costs Accounting in Dairy Cooperatives in Poland

• Autorzy: Marzena Ganc , Michał Soliwoda
• 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

PL

Spółdzielczość mleczarska; Rachunek kosztów; Koszty zmienne

EN

Cooperative creameries; Cost accounting; Variable costs

• Czasopismo: Management and Production Engineering Review
• Rocznik: 2011
• Tom: 2
• Numer: nr 2
• Strony: 16-21

Twórcy

autor

Marzena Ganc

• Warsaw Univeristy of Life Sciences - SGGW, Poland

autor

Michał Soliwoda

• Warsaw Univeristy of Life Sciences - SGGW, Poland

Bibliografia

• Wasilewski M., Kowalczyk A., A comparative analysis of dairy cooperatives according to quality of management and production, Electronic Journal of Polish Agricultural Universities, Economics, 7, 2, 1-10, 2004.
• Włodarczyk H., Górniak J., Costs acounting In dairy cooperatives, Sannpollac Sp. z o.o. Warsaw 1992, p. 8.
• Nowak E. [Ed.], Kacprzak K., Statistical methods in the analysis of the company's activities, Polish Economic Publishing House, Warsaw 2001, p. 189.
• Czubakowska K., Gabrusiewicz W., Nowak E., Fundamentals of managerial accounting, Polish Economic Publishing House, p. 16, Warsaw 2006.
• Wasilewski M., Chmielewska M., Practical aspects budgeting the costs of dairy cooperatives, Scientific Papers of Wroclaw AE, No. 1121, p. 235, Wroclaw 2006.
• Jaruga A., Nowak W., Szychta A., Managerial Accounting- concepts and applications, Publisher Graduate, Lodz 1999, p. 35.
• Garrison R.H., Noreen E.W., Managerial Accounting, Burr Ridge, IL, Irwin, 1994.
• Horngren C.T., Foster G., Datar S.M., Cost Ac- counting, A Managerial Emphasis, 9th ed., NJ: Prentice-Hall, Englewood Cliffs, 1997, p. 263.
• Black T., Gray Ph., The effect of the production volume variance on absorption costing income, Accounting and Finance, 35, 1, 133-143, 1995.
• Alnestig P., Segerstedt A., Product costing in ten Swedish manufacturing companies, Int. J. of Prod. Economics, 46-47, 441-458, 1996.
• Doost R., Allocating the cost of accounting for com- puter services, The CPA Journal, 66, 6, 68-69.
• Dickhaut J., Lere J., Comparison of Accounting Systems and Heuristics, Selecting Economic Optima, in Journal of Accounting Research, 21, 2, 495-514, 1983.
• Reinstein A., Bayou M.E., Product costing contin- uum for managerial decision, Managerial Auditing Journal, 12, 9, 490-497, 1997.
• Schiff M., Variable costing: a closer look, Manage ment Accounting, 68, No. February, 36-40, 1987.
• Stanisławski K. [Ed.], Dairy industry in Poland, Wydawnictwo Czarno-Biała, Bydgoszcz 2006, p. 2.
• Turner M., Hilton R., Use of Accounting Product- Costing Systems in Making Production Decisions, Journal of Accounting Research, 27, 2, 297-313, 1989.
• Tishlias D.P., Chalos P., Product Pricing Behavior Under Different Costing Systems, Accounting and Business Research, 18, 71, 257-266, 1988.
• Bruegelmann Th., How variable costing is used in pricing decisions, in Management Accounting, 66, no. April, 58-63, 1985.