Polityka w zakresie ewidencji kosztów w mikro i małych firmach rodzinnych
Artykuł w czasopiśmie
MNiSW
14
Lista B
| Status: | |
| Warianty tytułu: |
Cost accounting policy in the micro and small family businesses
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| Autorzy: | Sosińska-Wit Małgorzata, Gałązka Karolina |
| Dyscypliny: | |
| Aby zobaczyć szczegóły należy się zalogować. | |
| Rok wydania: | 2017 |
| Wersja dokumentu: | Drukowana | Elektroniczna |
| Język: | polski |
| Numer czasopisma: | 6, cz. 1 |
| Wolumen/Tom: | 18 |
| Strony: | 465 - 478 |
| Bazy: | BazHum | CEJSH - The Central European Journal of Social Sciences and Humanities | IC Journals Master List | PBN - Polska Bibliografia Naukowa |
| Efekt badań statutowych | NIE |
| Materiał konferencyjny: | TAK |
| Nazwa konferencji: | 7th Scientific Conference on Family Businesses VII Konferencja Naukowa - Firmy Rodzinne |
| Termin konferencji: | 17 maja 2017 do 18 maja 2017 |
| Miasto konferencji: | Łódź |
| Państwo konferencji: | POLSKA |
| Publikacja OA: | TAK |
| Licencja: | |
| Sposób udostępnienia: | Witryna wydawcy |
| Wersja tekstu: | Ostateczna wersja opublikowana |
| Czas opublikowania: | W momencie opublikowania |
| Data opublikowania w OA: | 1 czerwca 2017 |
| Abstrakty: | angielski |
| Functioning in a complex market economy poses new challenges and businesses are still required to make a number of management decisions. These decisions relate, inter alia, the profile of the business, the possibility of obtaining resources and funding sources, products or goods, development directions and related investment. To a large extent the result of management decisions affect the financial condition of the led project.Problem solving and decision making is not possible without access to information, including financial information, the main source of it being the company accounting books. However, some micro and small enterprises do not keep their records. Under current law, due to the organizational and legal form or the revenues, they have no such obligation.These entities, however, keep different types of records for the purpose of sorting out this type of law also in relation to the chosen form of income tax. Policy cost accounting of family firms raises many problems and dilemmas. The aim of this article is to determine the policy cost accounting employed in family businesses and the possibility of the use of information for management purposes. The subject of research are family businesses located in the province of Lublin keeping both full and simplified accounting. The subject of research are the subjective opinions of family businesses belonging to the sector of micro and small enterprises on the factors affecting the image of cost accounting in their enterprises. |
