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Centre 1 Classification of activities in a company 1 Customer 1 Kalkulačně-výkonové účetnictví 1 Kritéria měření výkonnosti 1 Odpovědnostní účetnictví 1 Performance measurement criteria 1 Proces 1 Process 1 Product 1 Product costing 1 Product profitability 1 Produkt 1 Responsibility accounting 1 Středisko 1 Zákazník 1 ziskovost výkonů 1 Členění činnosti podniku 1
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Fibírová, Jana 1
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Český finanční a účetní časopis 1
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Specifics of management accounting information system in a banking sector
Fibírová, Jana - In: Český finanční a účetní časopis 2006 (2006) 4, pp. 34-49
Management accounting information system can be perceived in two relatively independent concepts, seen as product costing or responsibility accounting. Product costing purveys detailed information on actual product profitability (with classification according to customer segments or distribution...
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