Wycena produkcji gotowej i niezakończonej w przedsiębiorstwach

The cost of manufacturing finished and unfinished goods is used as the basis of valuation. According to the Act on Accounting, the classic method for measuring product manufacture cost involves the elimination of fixed costs of production, which correspond to an enterprise’s unused productive ability. This paper shows methods of valuing the finished and unfinished goods in enterprises as set out by the Act on Accounting. It looks particularly at the issue of measuring unfounded indirect costs of production, which can also be called unfounded economically fixed costs.