- Tytuł:
-
Model biznesu a polityka rachunkowości
Business Model versus Accounting Policy - Autorzy:
-
Pielaszek, Marcin
Świderska, Gertruda Krystyna
Krysik, Małgorzata - Powiązania:
- https://bibliotekanauki.pl/articles/585804.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Finanse przedsiębiorstwa
Modele biznesowe
Polityka rachunkowości
Rachunkowość
Accounting
Accounting policy
Business models
Enterprise finance - Opis:
- Purpose of the article is presentation to what extent the business model should be used for the development of accounting policy. In the first part of the article we present the most important features of the business model, outlined why it should have impact on the accounting policy as well as those accounting areas in which business model may have the greatest impact on the accounting policy solutions. In the second part of the article, on selected examples, we illustrate the impact of business model for possible accounting policy decisions. We pay attention to such elements of the business model as a types of goods, which are marketed by the company, diversifying products, form of organisation of the market, market development phase, and the election in terms of customers and geographic markets. In the conclusions we outline the main directions of further research.
- Źródło:
-
Studia Ekonomiczne; 2014, 201; 221-232
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł