Czasopismo
2018
|
t. 19, z. 9, cz. 3 Współczesny marketing i zarządzanie - problemy, wyzwania, szanse i perspektywy
|
309--327
Tytuł artykułu
Autorzy
Warianty tytułu
Języki publikacji
Abstrakty
The aim of this paper is to discuss and build the process model of cost accumulation as a tool for generating information used in cost management. The article is divided into two substantive parts. The first part discusses theoretical aspects of mapping production process, process cost management and the essence of process model of cost accumulation. In the second part, an empirical study was conducted in a form of case study, which resulted in the process model of cost accumulation for a manufacturing enterprise. The focus of research procedures in the article is put on application aspects. In the course of investigation procedure, reference was made to a manufacturing enterprise. The usefulness of process model of cost accumulation and advantages of using the process approach in cost management were discussed in conclusions. (original abstract)
Czasopismo
Rocznik
Numer
Strony
309--327
Opis fizyczny
Twórcy
autor
- Lodz University of Technology, Poland
Bibliografia
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171540395