Paradygmat nakładów a paradygmat użyteczności w ocenie dokonań i w ocenie poziomu zarządzania jednostką gospodarczą
Cost principle vs. utility principle in the measurement of the financial standing and the management assessment process in the company

Summary/Abstract: Cost accounting is among other some quantitative description of manufacturing processes. Using algebraic notations of variables appearing in cost accounting one can describe production by a function of many arguments. Considerations lead to findings of an important factor namely management coefficient. The management coefficient can represent the value of several crucial ratios that characterize economic condition of the enterprise and in addition can estimate the management level of the company. As shown in the management coefficient M is the composition of couple of ratios. Its growing value is the strong premise to the opinion of the good management in the company and good condition of the whole company. It can also serve as the most important factor in the process of assessment of the financial standing of the company which was proved in the paper on the basis of manufacturing company financial data.

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