Uwarunkowania organizacji ksiąg rachunkowych na potrzeby ustalania kosztu wytworzenia produktu
The Determinants of Accounting Records Organization for the Purpose of Estimating Manufacturing Cost

Summary/Abstract: Purpose – the purpose of the study is to identify the impact of the cost manufacturing calculating method for the accounting records organization. Design/Methodology/Approach – designed goal determined the choice of research method. In this article were used legal acts and literature research method. The conclu-sion were determined by deduction and reasoning by analogy method. Findings – the research led to the con-clusion that the size of the company in view of the criteria requiring it to audit annual financial statement and select different solution in date of disclosure and elimination unused normal production fixed costs from cost of manufacturing had a huge impact on using appropriate solutions, which are connected with procedures of measuring manufacturing cost and its bookkeeping. Originality/value – this article complemented the infor-mation gap in this area and combined the issues of calculating manufacturing cost and organization account-ing records. It pointed to the problems, which are connected with obligation for estimating the manufacturing cost or disclosing and eliminating unused normal production fixed costs as determinants solutions in account-ing records.

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