Rachunek kosztów na potrzeby zrównoważonego rozwoju w rolnictwie
Cost accounting for sustainable development in agriculture

Summary/Abstract: The aim of the paper is to present the most important conditioning of sustainable development in the context of opportunities for the improvement of cost accounting in agriculture using the achievements of the theory of general management accounting (business economics) with special focus on TDABC. The current concerns about the impossibility to transfer cost accounting principles of non-agricultural activities to agriculture are not confirmed. Model results to apply modern concepts of cost accounting in agriculture for example TDABC produce positive results. Additional restrictions resulting from the principles of sustainable development do not change this fact. It is assumed that the conclusions of other concepts, such as target costing with “Kaizen” costing, the product life cycle costing, TQM, or resource and process consumption accounting (RPCA) will be similar.

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