- Tytuł:
- The costs and cost accounting model (simplified) in State Forests National Forest Holding
- Autorzy:
- SADOWSKA, BEATA
- Powiązania:
- https://bibliotekanauki.pl/articles/1917450.pdf
- Data publikacji:
- 2021-08-18
- Wydawca:
- Stowarzyszenie Księgowych w Polsce
- Tematy:
-
costs
processes
cost accounting
State Forests
information - Opis:
- Purpose: The article aims to: (1) revise the costs and cost accounting model in State Forests National Forest Holding (PGL LP), (2) investigate the possibility of applying resource-process consumption accounting in the activities of the State Forests. Methodology/research approach: A critical analysis of the literature, desk research, analysis of phenomena, synthesis of results, and a case study. Results: A systematic, traditional cost accounting model is used at State Forests, which is mainly used for reporting purposes. It is possible to use the resource-process model of cost accounting from the perspective of its usefulness in disclosing information about the im-plementation of social and environmental goals in the activities of State Forests. Research limitations/implications: The proposed cost accounting model was constructed with State Forests in mind as a specific unit operating in the field of social responsibility. Originality/value: The article proposes solutions for modeling an accounting system, including resource-process cost accounting.
- Źródło:
-
Zeszyty Teoretyczne Rachunkowości; 2021, 45(3); 233-253
1641-4381
2391-677X - Pojawia się w:
- Zeszyty Teoretyczne Rachunkowości
- Dostawca treści:
- Biblioteka Nauki
Artykuł