期刊名称：Zeszyt Naukowy Wyższej Szkoły Zarządzania i Bankowości w Krakowie
印刷版ISSN：1897-659X
电子版ISSN：2300-6285
出版年度：2019
期号：50
页码：28-53
语种：English
出版社：Wyższa Szkoła Zarządzania i Bankowości w Krakowie
摘要：The article presents personnel costs as the object of measurement in accounting. It shows the importance of personnel costs in every business activity,indicates the need to measure them, and also presents costs as tools supporting human resources management. The empirical part of the article discusses the role of personnel costs in the cost type classification in Company X in 2013-2015 and presents the ratio of personnel costs to net sales revenue in Company X.
