Search

Article 2017

Ujęcie braków w tradycyjnym rachunku kosztów

Authors / editors: Katarzyna Michałowska

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – To present the way of dividing failures in manufacturing companies and to call attention to information limitations that come from financial accounting. Design/methodology/approach – In the article author implemented observation method, interviews and source analysis. …

DOI: 10.18276/frfu.2017.88/1-46 · ISSN: 2450-7741

Article 2016

Rachunek kosztów jakości w systemie rachunkowości przedsiębiorstw produkcyjnych

Authors / editors: Katarzyna Michałowska

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The purpose of the case study is considering about quality cost accounting in manufacturing companies, especially differences of quality cost accounting in financial accounting and management accounting systems. Methodology – In this case study the literature analyze fr…

DOI: 10.18276/frfu.2016.4.82/1-29 · ISSN: 2450-7741