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Definition:
Manufacturing cost of products sold increased by selling cost and by the cost of management and administration (calculation variant) or the total costs decreased by the costs generating benefits for the needs of the entity and corrected by the change in product inventories (comparative variant).
Source:
High-level terms
Cost of products sold (goods and services)
Definition:
Manufacturing cost of products sold increased by selling cost and by the cost of management and administration (calculation variant) or the total costs decreased by the costs generating benefits for the needs of the entity and corrected by the change in product inventories (comparative variant).
Source:
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Act of 29 September 1994 on Accounting
Place of publication: (Dz. U. z 2023 r. poz. 120, z późn. zm.)
High-level terms
Contact person on methodology:
GUS – Departament Przedsiębiorstw
e-mail:
GUS – Departament Przedsiębiorstw
e-mail: