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Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

2/2016
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Kategorie kosztów decyzyjnych a analiza kosztów relewantnych


(Categories of Decision-oriented Costs and Decisions Analysis With Using Relevant Cost)
DOI: 10.18276/frfu.2016.2.80/2-30
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ISSN:2450-7741
eISSN:2300-4460
Authors: Bożena Nadolna
Keywords: the costs of the attribute marginal costs incremental costs costs avoidable opportunity costs the recognition of costs analysis of relevant costs
Issue / book publication date:2016
Page range:9 (285-293)
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Abstract

Purpose – costs represent the basic economic category. They play a specific role in decision – mak-ing process. According to the literature the concept of decision-oriented costs is connected with many cost categories. The article aims to organize concepts relating to decision-oriented cost categories and to indicate their role in relevant cost analysis. Design/Methodology/Approach – the article was written on the basis of the literature. A method of analysis of the sources was applied. Findings – concepts of the costs used for man-agement process were organized and it was indicated a wide range of their meanings and the relationships be-tween them. Originality/Value – in polish literature there are no publications discussing the relationships be-tween a wide range of meanings of costs supporting decision process informatively

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