Rachunek kosztów działań – teoria i praktyka
Cost accounting operations - theory and practice

Summary/Abstract: Running a business is connected with the need to involve economic measures, labor force and outsourced services (resources). Economic activity causes costs which allows to achieve revenues (incomes) allowing the continuation of the production cycle and making a profit, which is the source of development. Information about costs is very important in business management. The aim of this paper is to present the role of costs in the functioning of the organization, theoretical assumptions of the cost accounting and the ability to identify processes for the purpose of building cost accounting in an organization (transformation of costs by type on expenses in the income measures). In the light of the studies a thesis can be formulated that „the efficiency of the economic process implemented in the enterprise depends on the effective course of many activities”. The isolation and control of these activities may contribute to the reduction of operating expenses and provide more efficient services. For verification of this thesis such research tools were used: critical analysis of literature (domestic and foreign), direct observation, interviews, analysis and synthesis of phenomena results.

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