EconStor >
University of Finance and Management, Warsaw >
Contemporary Economics, Volume 5 - >

Please use this identifier to cite or link to this item:

Full metadata record

DC FieldValueLanguage
dc.contributor.authorWajszczuk, Karolen_US
dc.contributor.authorWawrzynowicz, Jaceken_US
dc.contributor.authorŚliwczyński, Bogusławen_US
dc.identifier.citationContemporary Economics 1897-9254 5 2011 1 48-58en_US
dc.description.abstractThe paper presents a model of an integration system for operations and cost data designed for the needs of process controlling in agricultural enterprises, with special emphasis on logistics processes. The proposed model constituted the basis for the development of an IT tool to be used in the identification and analysis of logistics costs in agricultural enterprises in terms of the process based approach. As a result of research and programming efforts a model was developed, which made it possible in agricultural enterprises to determine the type-based relationship of cost dynamics and structure with realized actions, operating processes (including logistics processes) and products, as well as the relationship of these costs with used resources, maintained stocks, applied materials and work methods. Moreover, this model facilitates cost allocation to products and processes as well as cost centers and points, and makes it possible to determine multidimensional dependencies of the result (divided into individual products) on incurred costs.en_US
dc.subject.keywordoperating costsen_US
dc.subject.keywordlogistics costsen_US
dc.subject.keywordmanagement accountingen_US
dc.subject.keywordprocess analysisen_US
dc.subject.keywordagricultural enterprisesen_US
dc.titleA model of an integration system for operations and cost data designed to control logistics processes in agricultural enterprisesen_US
Appears in Collections:Contemporary Economics, Volume 5 -

Files in This Item:
File Description SizeFormat
666308381.pdf536.87 kBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.