Rachunek kosztów instytucji kultury w świetle badań literaturowych

Autor:	Roman Kotapski, Wioletta Turowska
Rok vydání:	2021
Předmět:	Cost accounting Business Cultural institution Activity-based costing Management
Zdroj:	Zarządzanie w Kulturze. 22:15-25
ISSN:	2084-3976 1896-8201
DOI:	10.4467/20843976zk.21.003.13631
Popis:	Cost Accounting of Cultural Institutions in Literature Research The article deals with selected issues associated with cost accounting of cultural institutions in view of literature research. The authors describe and analyse available national monographs as well as scientific and specialist articles. In principle, the analysis reveals a poor state of research on the issues related to the cost of cultural institutions. The deficiencies in literature, combined with the necessity to propose scientific and practical solutions to meet the management needs of cultural institutions, makes it necessary to expand the study of cost accounting in such entities. The aim of the article is to assess the existing acquis in the area of cost accounting in cultural institutions as well as to provide a starting point for discussing the issues associated with the subject.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::141b7c69eb2ef19c4c31b9c4c5b0ffe4 https://doi.org/10.4467/20843976zk.21.003.13631 Zobrazit plný text záznamu