Application of cost accounting systems in an enterprise

Abstract

Application of cost accounting systems in an enterprise The Article discusses the issue of allocation of costs in the normal and actual cost accounting systems. A procedure of dump (conversion) of the normal into actual costs using data flows has been presented. The Article presents an example of applying the designed procedure illustrating the links between cost centre, cost objects and income objects accounting.

QC-story as cost management support tool application and evaluation in a clothing industry

“…Cost accounting has two important functions: aid to control and support to decision making (Kużdowicz & Kużdowicz, 2012). With regard to the control, Horngren, Foster and Datar (2000) addresses that its mission is to provide data for the establishment of standards, budgets and other forms of forecasting.…”

“…The absorption costing, method adopted by the analyzed company, consists in appropriating all the costs of production to the manufactured goods (Horngren, Foster & Datar, 2000). It is a process of costing, whose objective is to allocate all its elements in each phase of production, so a cost is absorbed when it is assigned to a product or unit (Kużdowicz & Kużdowicz, 2012).…”

“…Chenhall and Langfield-Smith (1998) argue that accounting management practices focus on the development of more accurate product costs, provide a broader focus to assess the effectiveness of manufacturing processes, and relate activities and processes to strategic results. Kużdowicz and Kużdowicz (2012) points out that the cost of product manufacturing is a variable that plays an important role, mainly because the company cannot sell below its cost.…”

Raportowanie przepływów strumieni wartości w systemie ERP / Reporting value stream flows in the ERP system

“…Pozycje są alokowane, w zależności od ich charakteru, jednocześnie w dwóch, trzech lub czterech obszarach (por. [Kużdowicz 2014;Kużdowicz, Kużdowicz, Saniuk 2015]). W celu uzgodnienia danych pomiędzy obszarami rachunkowości finansowej (księga główna) a rachunkowości zarządczej (rachunek kosztów i dokonań) wartości dokonań / przychodów prezentowane są ze znakiem przeciwnym.…”

“…"Wyzerowanie" nośników kosztów związane jest z zaksięgowaniem odchyleń na kontach KG (por. [Kużdowicz, Kużdowicz, Saniuk 2015]). Układ tabelaryczny raportowania ułatwia weryfikację zgodności danych pomiędzy obszarami rachunkowości finansowej i zarządczej.…”