Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/48843 
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dc.contributor.authorWajszczuk, Karolen
dc.contributor.authorWawrzynowicz, Jaceken
dc.contributor.authorŚliwczyński, Bogusławen
dc.date.accessioned2011-08-18-
dc.date.accessioned2011-08-22T15:28:24Z-
dc.date.available2011-08-22T15:28:24Z-
dc.date.issued2011-
dc.identifier.citation|aContemporary Economics|c1897-9254|v5|h1|nVizja Press & IT|lWarsaw|y2011|p48-58en
dc.identifier.pidoi:10.5709/ce.1897-9254.4en
dc.identifier.urihttp://hdl.handle.net/10419/48843-
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
dc.language.isoengen
dc.publisher|aVizja Press & IT |cWarsawen
dc.subject.jelM21en
dc.subject.jelM41en
dc.subject.jelQ10en
dc.subject.ddc330en
dc.subject.keywordoperating costsen
dc.subject.keywordlogistics costsen
dc.subject.keywordmanagement accountingen
dc.subject.keywordprocess analysisen
dc.subject.keywordcontrollingen
dc.subject.keywordagricultural enterprisesen
dc.titleA model of an integration system for operations and cost data designed to control logistics processes in agricultural enterprises-
dc.typeArticleen
dc.identifier.ppn666308381en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
econstor.citation.journaltitleContemporary Economicsen
econstor.citation.issn1897-9254en
econstor.citation.volume5en
econstor.citation.issue1en
econstor.citation.publisherVizja Press & ITen
econstor.citation.publisherplaceWarsawen
econstor.citation.year2011en
econstor.citation.startpage48en
econstor.citation.endpage58en

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