EconPapers    
Economics at your fingertips  
 

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 ()
Additional contact information
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
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
https://doi.org/10.2478/foli-2020-0038 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:foeste:v:20:y:2020:i:2:p:95-113:n:1

DOI: 10.2478/foli-2020-0038

Access Statistics for this article

Folia Oeconomica Stetinensia is currently edited by Waldemar Tarczyński

More articles in Folia Oeconomica Stetinensia from Sciendo
Bibliographic data for series maintained by Peter Golla ().

 
Page updated 2021-05-24
Handle: RePEc:vrs:foeste:v:20:y:2020:i:2:p:95-113:n:1