Description

• Title:
  Zachowanie substancji netto dla celów bilansowania i rachunku kosztów jako koncepcja strategiczna na przykładzie cen administrowanych
• Creator:
  Busse von Colbe, Walther
• Contributor:
  Uniwersytet Zagłębia Ruhry w Bochum
• Description:
  The problem discussed in the paper concerns taking into account changes in prices and value of money in an enterprise's accounting. This problem is solved in the FRG through elaborating a concept of preserving the substance and the capital. In the course of theoretical deliberations supported by practical examples in the final part of the paper, the author tries to prove the difference existing between the concept of preserving the gross and net substance, and what role is played by preservation of the net substance in the balancing and costs account in an enterprise. He also advances a thesis that the category of preserving the net substance as an element in the costs account is useful for formulating concepts of an enterprise’s strategic development.
• Object availability:
  free access
• Rights:
  Wydawnictwo Uniwersytetu Łódzkiego
• Date:
  2021.07.22;
  1991
• Type:
  Article
• Language:
  Polish
• Format:
  application/pdf
• Publisher:
  Wydawnictwo Uniwersytetu Łódzkiego
• Relation:
  Acta Universitatis Lodziensis. Folia Oeconomica;110
• Subject:
  inflacja w RFN
• Identifier:
  0208-6018;
  http://hdl.handle.net/11089/38088
• Data provider:
  Repozytorium Uniwersytetu Łódzkiego
• Can I use it?:
  seek permission
• Type:
  image