Współczesne wyzwania sprawozdawczości kosztów w jednostce gospodarczej
Contemporary challenges in reporting of costs in a business entity

Summary/Abstract: Contemporary challenges in cost accounting connected with reporting of costs associated with interaction between economy and environment, and with the quality of production processes as well as products involve introduction to cost accounting of the ecological as well as qualitative aspects of economic activity. Disclosure of information on costs of environment protection and quality assurance is an essential factor in enterprise management and in communicating with the social environment. The importance of this disclosure results from the sheer usability of the systematic criteria applied as well as ways of using the cost information. Environment protection costs as well as quality assurance costs affect the image of an enterprise. However, they also are an element of competition and therefore should not be disclosed in too great detail – hence the difference between the internal and external reports.

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