Zrównoważone zarządzanie kosztami wobec alternatywnych badań naukowych w rachunkowości zarządczej
Sustainable costs management in the light of alternative research in management accounting

Summary/Abstract: The aim of this article is to analyze the meaning and the importance of cost management in social responsibility company shown in the light of the alternative research in management accounting. To achieve the main objective three research questions were asked corresponding to the subsections of the article: What is the meaning of cost management in the company?, What is the meaning of sustainable cost management? and What is its importance in the light of alternative research in management accounting? In search of the answers to the research questions the critical analysis of scientific literature and indirect deductive inference was used. The conclusions enabled to present the meaning and the importance of sustainable cost management to corporate social responsibility and an indication of its role in the perception of the social essence of management accounting practices.

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