Systematyczny rachunek kosztów jako narzędzie wspomagające pozyskiwanie informacji do celów zarządzania przedsiębiorstwem
Systematic cost accounting as a tool supporting gaining information aimed at management of enterprise

Summary/Abstract: Purpose - the main purpose of this article is to show the systematic cost accounting as a tool that supports gaining information needed for decision-making by the management. Design/Methodology/Approach - the critical analysis of regulations concerning presentation of costs in compulsory financial statements and literature aimed at cost accounting issues. Own experience of audit of financial statements. Findings - the systematic costs account is providing information about costs enabling their presentation in the form of external financial statements. However this account constitutes also a tool supporting gaining information needed for decision-making by the management. Implemented solutions should from one side enable preparation of the profit and loss account, whereas on the other to protect enterprise's needs in range of cost information. Originality/Value — synthetic approach of systematic cost accounting, cost classification in different structures and their meaning in management of enterprise.

• Details
• Contents