Ewolucja ujmowania kosztów działalności operacyjnej przedsiębiorstwa w księgach rachunkowych
Evolution of recognition of operational costs of a company in accounting books

Summary/Abstract: This paper presents the analysis of recognition of operational costs of a company. The recognition of operational costs in a company has a fundamental meaning in the construction of management information system. The way of recognition of operational costs displays the acquaintance of company’s management with own operational costs. Based on the analysis of available model charts of accounts and the literature related to accounting and cost accounting it is clear that the co-called accounting solutions for the reporting purposes dominate. This results in the habit of accountant to use known solutions and the lack of communication between them and technical staff. This paper presents the way of recognition of operational costs of a company in model charts of accounts and literature and the management’s information needs related to the recognition of costs.

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