Tytuł pozycji:
Standardy rachunku kosztów w Stanach Zjednoczonych. Próba porównania z zasadami rachunku kosztów w Polsce
- Tytuł:
-
Standardy rachunku kosztów w Stanach Zjednoczonych. Próba porównania z zasadami rachunku kosztów w Polsce
Cost Accounting Standards in the United States - an Attempt at Their Comparison with Cost Accounting Principles in Poland
- Autorzy:
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Grzybowska, Ewa
- Powiązania:
-
https://bibliotekanauki.pl/articles/905761.pdf
- Data publikacji:
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1984
- Wydawca:
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Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Źródło:
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Acta Universitatis Lodziensis. Folia Oeconomica; 1984, 41
0208-6018
2353-7663
- Język:
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polski
- Prawa:
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Wszystkie prawa zastrzeżone. Swoboda użytkownika ograniczona do ustawowego zakresu dozwolonego użytku
- Dostawca treści:
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Biblioteka Nauki
-
Przejdź do źródła  Link otwiera się w nowym oknie
At present, is conditions of intensive socio-economic growth there can be observed a constant search for new forms of measuring, grouping, presenting, and interpreting specific economic phenomena both at the micro- and macroeconomic
level. The last decade or so witnessed considerable changes in approach to the problem of accounting and its role in making economic decisions.
The aim of this article is to indicate needs, possibilities, and dimensions in which uniform principles of accounting and costs accounting elaborated in socialist and capitalist conditions could be confirmed, and point at similar solutions and differences in approach to specific problems. The
article presents an attempt at comparing uniform cost accounting principles concerning socialized economic units in Poland with standards elaborated by
the Cost Accounting Standards Board in the United States. The final part of the article contains conclusions ensuing from the comparison. It also outlines possibilities of applying the standard concept in the Polish conditions.