Stosowanie cen wewnętrznych w rozliczaniu wydziałów działalności pomocniczej przedsiębiorstw

Abstract

Departments of auxiliary activities, departments supporting the implementation of the statutory tasks to which the company was founded, generate certain costs. The level of these costs depends on many factors. For example, significant wear and tear of a machine park may require more frequent maintenance and repairs. These divisions can also provide services directly to external customers, contributing to increased revenue. Costs performed by the auxiliary services departments are recorded in the accounts of the costing system. Settlement of costs for individual departments of ancillary activities is done using the methodology adopted in the Company's ac­counting policy. The article presents the experience points to the need for internal pricing in the process of accounting for the costs of ancillary departments. The use of internal prices involves the preservation of specific rules: the pre-calculation of the contracted service and the settlement of the cost of the service by means of an internal invoice. The implementation of internal invoic­ing requires organizational changes and bookings in "Internal turnover" and "Costs of internal turnover" accounts, as presented in the article.

Keywords

• budgeting
• decentralization
• internal turnover
• auxiliary activity department
• internal price