Analiza komparatywna wykorzystania różnych koncepcji rachunku kosztów w zarządzaniu
Comparative analysis of the use of different cost accounting concepts in management

Summary/Abstract: In the article there are presented three main criteria of cost accounting systems design necessary to create an integrated cost management information system in the organization. The first of these criteria is a reference of costs accounting to the future and the past. Based on these criteria organizations should implement actual and planned cost accounting system. The second of these criteria is the time horizon of the decisions, which translates to the use of full costing, variable costing and life-cycle costing solutions. The third group of criteria is the complexity of an organization and the specificity of management decisions. These factors impact the selection of the appropriate method of calculation costs and its implementation.

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