Roman Kotapski
Zarządzanie w Kulturze, Tom 22, Numer 1, 2021, s. 15 - 25
https://doi.org/10.4467/20843976ZK.21.003.13631Cost Accounting of Cultural Institutions in Literature Research
The article deals with selected issues associated with cost accounting of cultural institutions in view of literature research. The authors describe and analyse available national monographs as well as scientific and specialist articles. In principle, the analysis reveals a poor state of research on the issues related to the cost of cultural institutions. The deficiencies in literature, combined with the necessity to propose scientific and practical solutions to meet the management needs of cultural institutions, makes it necessary to expand the study of cost accounting in such entities. The aim of the article is to assess the existing acquis in the area of cost accounting in cultural institutions as well as to provide a starting point for discussing the issues associated with the subject.
* Artykuł jest częścią projektu finansowanego w ramach programu Ministra Nauki i Szkolnictwa Wyższego pod nazwą „Regionalna Inicjatywa Doskonałości” w latach 2019–2022, nr projektu 015/RID/2018/19, kwota finansowania 10 721 040,00 zł, który realizowany jest przez Uniwersytet Ekonomiczny we Wrocławiu.