Uwarunkowania zarządzania kosztami w przemyśle poligraficznym
Determinants of business cost management in printing industry

Summary/Abstract: The role of cost management is enhancing the efficiency of business asset management. A key role in the process is played by managers whose decisions must be supported by reliable information provided by an appropriately designed system of cost management. The system structure is affected by the specific nature of the business itself and of its environment. This article deals specifically with business activities within printing industry. The aim of this study is to describe the determinants of cost management. It has been implemented by identifying the characteristics of the industry, including the financial situation of enterprises, and by analysing business environment. This study looks at technologies applied in the industry and the costs of their application. The research methods used to achieve the study objective included a critical analysis of the professional literature and of documents published by the Central Statistical Office of Poland, as well as observations. In conclusion, the author points to the managers’ insufficient knowledge on the level of business costs, which is a significant hindrance to proper management.

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