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The Differences Between a Standard Costing and Normal Costing Method of Manufacturing Operating Income Calculation Caused by the Implementation of a New Integrated Information System

Fałat Kamila ()
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Fałat Kamila: Wroclaw University of Economics and Business, Faculty of Economics and Finance, Department of Finance, Komandorska 118/120, 53-345Wroclaw, Poland

Folia Oeconomica Stetinensia, 2020, vol. 20, issue 2, 95-113

Abstract: Research background: When a company changes a few separated information systems into one integrated information system there can appear the obligation of costing method change. It happens especially when the company is a part of an international manufacturing corporation.

Keywords: manufacturing operating income calculation; integrated information system implementation; variance analysis (search for similar items in EconPapers)
JEL-codes: M41 O16 (search for similar items in EconPapers)
Date: 2020
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DOI: 10.2478/foli-2020-0038

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