Ocena funkcjonowania systemu kontroli kosztów w badanych przedsiębiorstwach produkcyjnych
An evaluation of the functioning of cost control systems in production companies

Summary/Abstract: The paper contains a comparison of the systems of cost control in investigated companies in terms of methods of revealing the cost variances, and activities undertaken after the variance estimation. The research showed that both companies use the institutional cost control. This type of control is based on the companies’ documents and reports (documentary control). The documentary control constitutes part of overall control, which seeks to identify the influence of various factors on the business transactions and their economic results. Cost variances in both companies are calculated as the differences between the planned and actual costs. The cost controllers focus most of all on the explanation of cost variances and reduction of the costs of those units of a company where it is possible to assign managerial responsibility.

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