Rachunek kosztów w przedsiębiorstwach produkcyjnych północnej Polski – stan i kierunki zmian
Current accounting cost practice and its associated trends for manufacturing companies in northern Poland

Summary/Abstract: The subject of this paper is introduction of current accounting cost practice and its associ-ated trends for manufacturing companies in northern Poland. The conducted survey covered 246 firms located in one of the three provinces of northern Poland. Individual companies were selected by means of a statistical method and samples had random character . The survey, which covered the period May 2000-June 2001, was either directly carried out by the author of this paper or else survey questionnaires were completed by selected indi-viduals and sent to the author via regular mail. In order to achieve high effectiveness, each interview was preceded by a direct contact with a person responsible for conducting of such study. The main purpose of this project was to identify: 1. Functions complying with cost accounting practice applied in Polish enterprises, 2. Application scope of modern cost accounting techniques, characteristic for the current cost accounting practice, 3. Anticipated trends in cost accounting practice. Based on the above-mentioned key aspects, the following, preliminary hypotheses were made: 1. The most important factors that influence utilization of modern cost accounting methods (techniques) are: economic region, size of the company, form of business ownership and its related legal aspects. 2. The fundamental reasons for implementation of new solutions to existing cost accounting systems are: necessity for rational management of production factors and reduction of as-sociated production costs. 3. The major barriers in implementation of modern cost accounting methods, especially in the case of small companies, are: small size of a business unit and lack of financial re-sources. 4. In the near future, increased competition will necessitate application of rationally selected cost accounting methods. This should bring about enhanced management effectiveness.

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