Purpose: The article aims to: (1) revise the costs and cost accounting model in State Forests National Forest Holding (PGL LP), (2) investigate the possibility of applying resource-process consumption accounting in the activities of the State Forests.
Methodology/research approach: A critical analysis of the literature, desk research, analysis of phenomena, synthesis of results, and a case study.
Results: A systematic, traditional cost accounting model is used at State Forests, which is mainly used for reporting purposes. It is possible to use the resource-process model of cost accounting from the perspective of its usefulness in disclosing information about the im-plementation of social and environmental goals in the activities of State Forests.
Research limitations/implications: The proposed cost accounting model was constructed with State Forests in mind as a specific unit operating in the field of social responsibility.
Originality/value: The article proposes solutions for modeling an accounting system, including resource-process cost accounting.
Data udostępnienia | 21 gru 2022, 15:24:21 |
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Data mod. | 21 gru 2022, 15:24:21 |
Dostęp | Publiczny |
Aktywnych wyświetleń | 0 |