Narzędzia rachunkowości zarządczej w zintegrowanym programie redukcji kosztów w przedsiębiorstwie produkcyjnym
Managerial accounting tools in integrated cost reduction program in production company

Summary/Abstract: This paper is a brief theoretical study of the integrated cost reduction program in a production firm that consists of five distinct managerial accounting tools which together create cost reduction pressures across the entire product life cycle. In the first part of the article the major managerial accounting tools are identified and discussed: market value added of product, product-activity based costing, process-activity based costing, standard costing, activity costs centers. These tools are presented in two phases of product life: its design and production. In the second part the paper discusses the process of integration of these five managerial accounting tools to develop aggressive cost reduction program that relies upon multiple managerial accounting tools, which reinforce each other to achieve more intense level of cost reduction.

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