Taksonomiczna koncepcja klasyfikacji obiektów kalkulacji kosztów
Taxonomic concept of classification of cost calculation objects

Summary/Abstract: The paper is devoted to defining and classifying the objects of cost calculation in companies conducting multi-assortment production. In the article the rules of defining different cost calculation objects from various groups have been shown. As a solution of this problem taxonomic methods usage has been suggested. The procedure of classification of cost calculation objects and selection of representatives of the different groups have been presented. The classification criterion is based on the structure of unit manufacturing cost of a product. The recommended procedure was used in empirical research dealing with classification of products from the metallurgy sector.

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