| Autor: Wojciech Wdowiak | 491 |
Strony: 491-501
pełen tekst
METHODOLOGICAL ASPECTS OF COST ACCOUNTING IN BUSINESS MANAGEMENT
Summary
The purpose of this article is to show different perspectives of the classification methods of cost accounting. The end result is assignment of selected methods of cost accounting to the various stages of strategic and operational management methodologies in the enterprise. This methodology is the result of author’s own research concept built based on classification tree areas of information and decision-making. The background considerations is the historical approach of management schools in conjunction with the methods of cost accounting.
pełen tekstMETHODOLOGICAL ASPECTS OF COST ACCOUNTING IN BUSINESS MANAGEMENT
Summary
The purpose of this article is to show different perspectives of the classification methods of cost accounting. The end result is assignment of selected methods of cost accounting to the various stages of strategic and operational management methodologies in the enterprise. This methodology is the result of author’s own research concept built based on classification tree areas of information and decision-making. The background considerations is the historical approach of management schools in conjunction with the methods of cost accounting.