ISSN: 2450-7741
eISSN: 2300-4460
OAI
DOI: 10.18276/frfu.2016.2.80/2-30
Issue archive /
2/2016
Kategorie kosztów decyzyjnych a analiza kosztów relewantnych
(Categories of Decision-oriented Costs and Decisions Analysis With Using Relevant Cost)
| Authors: | Bożena Nadolna |
| Keywords: | the costs of the attribute marginal costs incremental costs costs avoidable opportunity costs the recognition of costs analysis of relevant costs |
| Data publikacji całości: | 2016 |
| Page range: | 9 (285-293) |
Abstract
Purpose – costs represent the basic economic category. They play a specific role in decision – mak-ing process. According to the literature the concept of decision-oriented costs is connected with many cost categories. The article aims to organize concepts relating to decision-oriented cost categories and to indicate their role in relevant cost analysis. Design/Methodology/Approach – the article was written on the basis of the literature. A method of analysis of the sources was applied. Findings – concepts of the costs used for man-agement process were organized and it was indicated a wide range of their meanings and the relationships be-tween them. Originality/Value – in polish literature there are no publications discussing the relationships be-tween a wide range of meanings of costs supporting decision process informatively
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