ZASOBOWO-PROCESOWY RACHUNEK KOSZTÓW NARZĘDZIEM WSPOMAGAJĄCYM ROZWÓJ SPÓŁDZIELNI MLECZARSKIEJ SPOMLEK

The aim of the work was an analysis and an evaluation of Resource and Process Consumption Accounting which have been initiated from 2010 in dairy co-operative Spomlek. Introduced account of charges is characterized by transparency and concentration on the most important elements i.e. resources, actions and cost objects (products and customers). The particularly important factor which contributed to success of initiating of the new system was the possibility of reference of cost data to physical sizes administered by managers. The cost-awareness was increased among employees by the cross sectional analysis of action costs and resources - from the moment of gaining raw material until the sales of ready products. It means a mapping of flow path of product and an appraisement of value added on different stages of life of the product. Carried out analysis of resource and process consumption accounting in SM Spomlek confirms that it is an essential tool to servants of development.


Variant title:
COSTS ACCOUNTING OF RESOURCES’ AND PROCESSES’ CONSUMPTION AS AN INSTRUMENT SUPPORTING THE DEVELOPMENT OF THE DAIRY CO-OPERATIVE SPOMLEK
Subject(s):
Issue Date:
2014
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/205353
Published in:
2014
Number 6
Roczniki (Annals)




 Record created 2017-04-01, last modified 2017-08-28

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