TY - GEN A1 - Kużdorowicz, Paweł A1 - Kużdorowicz, Dorota A2 - Moczulska, Marta - red. A2 - Preston, Peter- red. jęz. A2 - Stankiewicz, Janina - red. nacz. A2 - Zmyślony, Roman - red. statyst. A2 - Adamczyk, Janusz- red. A2 - Skalik, Jan - red. PB - Zielona Góra: Faculty of Economics and Management Press N2 - The article discusses the issue of allocation of costs in the normal and actual cost accounting systems. A procedure of dump (conversion) of the normal into actual costs using data flows has been presented. The article presents an example of applying the designed procedure illustrating the links between cost centre, cost objects and income objects accounting. L1 - http://zbc.uz.zgora.pl/Content/51025/14_kuzdowicz_application.pdf L2 - http://zbc.uz.zgora.pl/Content/51025 KW - systemy rachunku kosztów KW - koszty normalne KW - koszty bieżące KW - alokacja kosztów KW - normal costs KW - actual costs KW - data flows KW - allocation of costs T1 - Application of cost accounting systems in an enterprise = Zastosowanie systemów rachunku kosztów w przedsiębiorstwie UR - http://zbc.uz.zgora.pl/dlibra/docmetadata?id=51025 ER -