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Artefakty przyczyniające się do międzynarodowych standardów rachunkowości

Artefakty przyczyniające się do międzynarodowych standardów rachunkowości


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About the Book

Niniejsza praca opiera się na relacjach istniejących między potrzebami pomiaru aktywów zalecanymi w międzynarodowych standardach rachunkowości, zwlaszcza obliczaniem kosztu utrzymania aktywów, a artefaktami udostępnianymi przez koncepcję calkowitego kosztu posiadania (TCO - Total Cost of Ownership). Ogólnym celem jest pokazanie zastosowania koncepcji TCO jako narzędzia pomiaru aktywów przy obliczaniu kosztów utrzymania. Istotnym wyzwaniem przy stosowaniu koncepcji kosztu posiadania jest obliczenie jego wartości, ponieważ aby to osiągnąc, należy zastosowac metodyki obliczania kosztów i wynikające z nich podejście do podzialu wartości. Badanie to ma charakter eseju koncepcyjnego, opartego na analizie literatury przedmiotu, w którym sformulowano przykladowe zastosowanie koncepcji TCO do pomiaru aktywów, poszukując narzędzi pomocnych w przeprowadzeniu niezbędnych pomiarów. Cel zostal osiągnięty poprzez zilustrowanie koncepcji TCO zastosowanej do dwóch kwalifikujących się aktywów (wina wysokiej jakości), identyfikując koszt zakupu, produkcji, przechowywania i sprzedaży win wysokiej jakości, przy użyciu kosztorysowania ABC jako środka alokacji kosztów.


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Product Details
  • ISBN-13: 9786208462062
  • Publisher: Wydawnictwo Nasza Wiedza
  • Publisher Imprint: Wydawnictwo Nasza Wiedza
  • Height: 229 mm
  • No of Pages: 88
  • Returnable: N
  • Weight: 181 gr
  • ISBN-10: 6208462061
  • Publisher Date: 01 Sep 2025
  • Binding: Paperback
  • Language: Polish
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 152 mm


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Artefakty przyczyniające się do międzynarodowych standardów rachunkowości
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Artefakty przyczyniające się do międzynarodowych standardów rachunkowości
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