@ARTICLE{Bajus_Anna_Cost_2019,
 author={Bajus, Anna},
 number={Nr 109},
 journal={Zeszyty Naukowe Instytutu Gospodarki Surowcami Mineralnymi Polskiej Akademii Nauk},
 pages={149-172},
 address={More info at Journal site: https://min-pan.krakow.pl/wydawnictwo/czasopisma/zeszyty-naukowe-instytutu-surowcami-mineralnymi-i-energia-pan/ https://min-pan.krakow.pl/wydawnictwo/wp-content/uploads/sites/4/2018/02/Wskazowki-ZN-ang-2018.pdf},
 howpublished={online},
 year={2019},
 publisher={Instytut Gospodarki Surowcami Mineralnymi Polskiej Akademii Nauk},
 abstract={The issues discussed in the study mainly relate to the costs presented by the structure of positions. This study, on the example of the KGHM Polska Miedź SA mining company (three mining plants), examines the position and cost calculation structure relating to technological works, cost settlement and receivables between branches and mining plants. Cost comparisons were also carried out from the perspective of the organizational structure. The cost centers, registration and settlement of costs in the accounting records, i.e. SAPR3 were highlighted. In the course of the examination, a comparative analysis was carried out aimed at determination of common features and differences between the cost of technological works by their function in the technical cost of manufacturing. As a result of the analysis, it was determined that in the years 2000–2017, the cost structure based on the position function underwent changes. The changes occurred as a result of organizational and technical and geological and mining conditions. The cost analysis allows to identify the directions of specialization of the entity in the future. The basic operating activity of the mines concentrates on extraction. Due to copper extraction in the concession areas, the analysis was to evaluate the costs incurred in the KGHM Polska Miedź SA mining plants.},
 type={Artykuły / Articles},
 title={Cost analysis by positions on the example of the KGHM Polska Miedź SA mining plants},
 URL={http://www.czasopisma.pan.pl/Content/113654/PDF/Bajus.pdf},
 doi={10.24425/znigsme.2019.130168},
 keywords={copper mining, organizational structure, management accounting, costs settlement, costs by position},
}