| Autor: Małgorzata Kamieniecka, Milena Tarnowska | 483 |
Strony: 483-500
pełen tekst
THE INFLUENCE OF ACCOUNTING POLITICS IN THE MATERIALS ROTATION AREA ON THE PROPERTY-FINANCIAL SITUATION OF THE ENTERPRISE
Summary
The article is devoted to the analysis of the influence of accounting politics in the materials rotation area on the property-financial situation of the enterprise. The are shown the financial (among others taxable) results of employed policy of accountancy in ranges of: 1) accounting of the costs of supply and the deviations from information prices, 2) methods of pricing of outgoings of materials, 3) simplifi ed variants of records of book materials. The theory is illustrated by some numerical examples. The main conclusion is that the accountancy policy (in to range of materials) can be used as an important instrument of creation of the financial standing of the enterprise.
pełen tekstTHE INFLUENCE OF ACCOUNTING POLITICS IN THE MATERIALS ROTATION AREA ON THE PROPERTY-FINANCIAL SITUATION OF THE ENTERPRISE
Summary
The article is devoted to the analysis of the influence of accounting politics in the materials rotation area on the property-financial situation of the enterprise. The are shown the financial (among others taxable) results of employed policy of accountancy in ranges of: 1) accounting of the costs of supply and the deviations from information prices, 2) methods of pricing of outgoings of materials, 3) simplifi ed variants of records of book materials. The theory is illustrated by some numerical examples. The main conclusion is that the accountancy policy (in to range of materials) can be used as an important instrument of creation of the financial standing of the enterprise.