Wybrane zagadnienia z zakresu wykorzystania rachunku kosztów w przedsiębiorstwach działających na terenie Polski i Niemiec
Chosen aspects of cost accounting in companies operating in Poland and Germany

Summary/Abstract: The end of the 20th and beginning of the 21st century is a period of increasing inte-rest in development of practical applications of cost accounting and managing systems. Many empirical tests were performed in this field, with the purpose of determining the actual state of cost accounting and managing practice, in business enterprises. The ori-gin of the current state and its anticipated changes were also investigated. The aim of this article is to compare the results of empirical research conducted by the author of this work in Poland during 2000-2001, with empirical results obtained in Germany. A direct comparative analysis was not possible under the encountered cir-cumstances and difficulties, as described in this article. Nevertheless, considering acco-unt the similarity of the subject-matter, partial comparison was successfully made and resulted in the final conclusions of this article.

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