Ocena przydatności rachunku kosztów pełnych i rachunku kosztów zmiennych w zarządzaniu - wyniki badań empirycznych
Eva!uation of the usefulness of full-absorption costing and variable costing in management - research results

Summary/Abstract: The using of new systems of cost accounting is not common in Poland. Traditional costing methods can distort unit costs in many cases. It is possible that a lot of managers do not realise this fact. They can be convinced that these methods are very useful in enterprise management. The article presents research results concerning managers' opinions of the usefulness of traditional full-absorption costing and variable costing. The survey was carried out in 101 big firms of the Northern Poland region, where enterprises employ at least 250 workers. The results were analysed in groups, which were set up because of type of enterprise ownership.

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