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<dc:title xml:lang="pl"><![CDATA[Application of cost accounting systems in an enterprise = Zastosowanie systemów rachunku kosztów w przedsiębiorstwie]]></dc:title>
<dc:creator><![CDATA[Kużdorowicz, Paweł]]></dc:creator>
<dc:creator><![CDATA[Kużdorowicz, Dorota]]></dc:creator>
<dc:subject xml:lang="pl"><![CDATA[systemy rachunku kosztów]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[koszty normalne]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[koszty bieżące]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[alokacja kosztów]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[normal costs]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[actual costs]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[data flows]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[allocation of costs]]></dc:subject>
<dc:description xml:lang="pl"><![CDATA[The article discusses the issue of allocation of costs in the normal and actual cost accounting systems. A procedure of dump (conversion) of the normal into actual costs using data flows has been presented. The article presents an example of applying the designed procedure illustrating the links between cost centre, cost objects and income objects accounting.]]></dc:description>
<dc:publisher><![CDATA[Zielona Góra: Faculty of Economics and Management Press]]></dc:publisher>
<dc:contributor><![CDATA[Moczulska, Marta - red.]]></dc:contributor>
<dc:contributor><![CDATA[Preston, Peter- red. jęz.]]></dc:contributor>
<dc:contributor><![CDATA[Stankiewicz, Janina - red. nacz.]]></dc:contributor>
<dc:contributor><![CDATA[Zmyślony, Roman - red. statyst.]]></dc:contributor>
<dc:contributor><![CDATA[Adamczyk, Janusz- red.]]></dc:contributor>
<dc:contributor><![CDATA[Skalik, Jan - red.]]></dc:contributor>
<dc:date><![CDATA[2012]]></dc:date>
<dc:type xml:lang="pl"><![CDATA[artykuł]]></dc:type>
<dc:format xml:lang="pl"><![CDATA[application/pdf]]></dc:format>
<dc:identifier><![CDATA[http://www.zbc.uz.zgora.pl/repozytorium/Content/51025/14_kuzdowicz_application.pdf]]></dc:identifier>
<dc:identifier><![CDATA[https://zbc.uz.zgora.pl/repozytorium/dlibra/publication/59435/edition/51025/content]]></dc:identifier>
<dc:identifier><![CDATA[oai:zbc.uz.zgora.pl:51025]]></dc:identifier>
<dc:source xml:lang="pl"><![CDATA[Management, vol. 16, no 2 (2012)]]></dc:source>
<dc:language><![CDATA[eng]]></dc:language>
<dc:relation><![CDATA[oai:zbc.uz.zgora.pl:publication:59435]]></dc:relation>
<dc:rights xml:lang="pl"><![CDATA[Biblioteka Uniwersytetu Zielonogórskiego]]></dc:rights>
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