Klasyfikacja kosztów działalności przedsiębiorstwa na potrzeby zarządzania
The classification of costs of company’s activities for the purpose of management

Summary/Abstract: The paper is about the classification of cost of company’s activities. It presents the definition of costs from both legal and theoretical points of view. The analysis of both domestic and foreign literature indicates that the definition of costs in different definition is similar. However, the criteria of cost’s classification are different and are not stable. With the increased needs of senior management it can be presumed that new criteria of costs’ classifications appear. There is a summary of criteria of classification of costs of company’s activities and their characteristics in the summary of this paper. It has to be emphasized that not all classifications of costs mentioned in this paper have to be used in the company’s activities at the same time. The selection of criteria has to suit the information needs of senior management.

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