Zeszyty naukowe
Autor: Grzegorz Bucior 103
Strony: 103-111
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SIMPLIFIED VALUATION OF PRODUCTS

Summary
Implementing of simplified rules and principles in accounting can provide easier and cheaper book keeping in small enterprises. In particular, the process of simplification is profi table with reference to valuation of products while cost calculation is considering as one of the complex accounting issue. The paper describes how to valuate products based on sale price corrected with average gross profit ratio.