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Knapova Bohuslava (University of Economics in Prague, Czech Republic)
Budgeting of Overhead Costs
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2007, nr 7, s. 247-250, Bibliogr. poz. 4
Rachunkowość, Zarządzanie, Przedsiębiorstwo
Accounting, Management, Enterprises
streszcz., sum.
Management accounting is an integral part of value management It reąuires tlie Identification, generation, presentation, interpretation and using of information releyant to formulating business strategy, planning and controlling activities, decision-making, efficient resource usage, performance improvement and value for customers, protection of tangible and intangible assets, corporate goyemance and intemal control of every company. It is elear that not only one structure of assessed or found aut output items can be used for any situation during the running of an entrepreneurial process. There must exist a broad yariety of yarious costings (from other ones it can be yariable costing, casting with a stepping stratification offlxed costs, costing connected with cash flows and so on) and budgets (fixed budgets arui flexible budgets), so that any company, it means, a state company, priyate enterprise, bank, insurance company, school, hospital or trayel agency and so on, could raise fi-om a suitable solution of a specific problem together with information of budgeting, costing and management accounting. The article is processed as an output of a research plan Deyelopment of Financial and Accounting Theory and its Application in Practice from Interdisciplinary Point of View. (original abstract)
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  1. J. Fibiroya, L. Śoljakoyś, Value Instruments of the Management arui the Measurement of Enterprise Performance, ASPI, Prague 2005.
  2. J. Fibiroya, L. Śoljakoyś, J. Wagner, Cost Accounting (Management Accounting I), Oeconomica, Prague 2002.
  3. M. Houska, L. Śoljakoyś, Management Accounting - Official Terminology, ASPI, Prague 2003.
  4. B. Krśl, Management Accounting, Management Press, Prague 2005
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