Zintegrowane instrumentarium rachunkowości zarządczej kluczem do zarządzania kosztami we współczesnym przedsiębiorstwie
Integration of management accounting instruments for cost management in modern enterprise

Summary/Abstract: This paper presents conclusions from the analysis of the possibility of integrating management accounting instruments for cost management. Using the methods of descriptive and comparative analysis the impact of the coupled use of management accounting tools to achieve the objectives of cost management is shown. Conclusions, regarding the integration of selected instruments, present opportunities to achieve the effect of synergy. This effect results from the complementary actions of management accounting tools, which exceeds the sum of their individual effects on costs. It allows to enhance the effectiveness of cost management in an enterprise.

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