| Autor: Anna Chojnacka-Komorowska | 67 |
Strony: 67-74
pełen tekst
ADAPTATION OF THE CHART OF ACCOUNTS FOR THE PURPOSES OF BUDGETING
Summary
The article presents the potential modifications of the chart of accounts which are required for the efficient management of the company using the budgeting tools. Additionally the author lists the main goals of operational controlling and describes the rules of identification of the cost and profit centers in the company.
pełen tekstADAPTATION OF THE CHART OF ACCOUNTS FOR THE PURPOSES OF BUDGETING
Summary
The article presents the potential modifications of the chart of accounts which are required for the efficient management of the company using the budgeting tools. Additionally the author lists the main goals of operational controlling and describes the rules of identification of the cost and profit centers in the company.