Zarządzanie kosztami w jednostkach tworzących branżowe grupy zakupowe
Cost management in companies forming branch purchasing group

Summary/Abstract: The author of the article presents cost management in the companies using the concept of an integrated supply system in the working capital management . On the basis of the conducted research the author defines the integrated supply system and then discusses the cost management of current receivables, current liabilities and inventory which are the most important elements affecting the level of working capital. The study involved 25 companies from across Poland functioning in the branch purchasing groups. The results of the research showed that a change of the concept of working capital management into the integrated supply system helped reduce the maintenance costs of working capital.

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