Cost object in accounting
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 87
Abstract
In Polish literature in the field of accounting there are many synonymous terms such as the object of cost calculation, cost unit, or cost driver. Their definitions are often very similar, and their use in certain cir-cumstances unclear. This article aims to answer the question whether the term costs object meaning „something whose cost is of interest to accounting information users”, can replace previously used terms. The analysis applies to literature in Polish, in which different schools have developed their own terms, which is connected with the tradition of schools of accounting in Poland and the evolution of the con-cepts. The analysis aims to verify the hypothesis that for many synonymous terms used in publications in the field of accounting a universal solution can be proposed, taking into account the technological pro-gress and changing user needs. The research methods used include a systematic review of literature in Polish from the period 1966 to 2016 and an analysis of the terms.
Authors and Affiliations
Gertruda Świderska, Paweł Warowny, Małgorzata Świderska
Keywords
Related Articles
- EP ID EP81749
- DOI 10.5604/16414381.1207446
- Views 135
- Downloads 0
Zrównoważona rachunkowość zarządcza w świetle teorii legitymizacji
W opracowaniu przedstawiono wnioski z przeprowadzonej analizy roli wewnętrznej rachunkowości odpowiedzialności społecznej przedsiębiorstwa (zrównoważonej rachunkowości zarządczej) ukazane w świetle teorii legitymizacji....
Shaping public finance accounting and budgeting system in accordance with political regime radical change: evolution not revolution in Poland 1918-2015
In the wake of the 2007–2008 financial crisis, long-term tendencies to enhance public sector structures, mechanisms, and methods of accountability seemed to increase, at least within the EU. This crisis afflict-ed Poland...
The science of accounting, cognitive process, paradigms and truth in accounting – a handful of findings and reflections
The article presents some reflections on science in general and accounting science in particular, including the paradigms, cognitive process and truth in accounting. The author believes that the transition to the era of...
Statement of accounting policies as a separate component of financial statements
This article is devoted to reflection on accounting policy from the perspective of the user of the financialstatements. Its objective is to present a new formula of disclosures concerning accounting policies, which, acco...
Dylematy harmonizacji rachunkowości
Harmonizacja rachunkowości finansowej jest procesem przynoszącym wiele korzyści, ale także generującym poważne zagrożenia. Wśród pozytywnych stron harmonizacji wymienić należy: wzmocnienie funkcji alokacyjnej rynków kapi...