Rozwój rachunku kosztów czynników produkcji
Streszczenie
New information requirements stimulate development of accounting. Among such inspiring requirements is creation of "account of production factors", i. e. an information structure allowing to describe costs of using these factors according to a function oriented at their "life cycle" and way of using them. The account should also combine properly resources, productive capacity, costs effects, and participation in destribution of profit. The authors present just such a conception of the account discussing the results of detailed works published separately. They also point at numerous and close relationships between the account of production factors and trends observed in the modern management accounting. Among them there should be mentioned in particular: orientation of decisions onto transaction instead of continuous processes, pagatoric approach making allowances also for the present net value, models of policy aimed at preservation of an enterprise's assets, orientation at "accounting responsibility", and adaptation of the model of the account to requirements posed by decisions-aiding systems.
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