Modelowanie rachunku kosztów na potrzeby zarządzania w gminie
Cost accounting modelling for the management in the municipal.

Summary/Abstract: Costs are a key category in the management. At present, municipals do not pay enough attention to using costs information in management, and the cost accounting in their budgetary units and budgetary establishments is oriented primarily on creating the information for the obligatory reporting. As a result, the municipalities do not strive to improve information systems, including accounting, which would be able to provide useful information in management. The paper analyzes the usefulness of the information provided by selected models of cost accounting for the management of the municipals and the factors that should be taken into account in shaping the cost accounting in their budgetary units and budgetary establishments. Adjusting the cost accounting in municipal’s budgetary units and budgetary establishments to management needs could contribute to better use of public funds.

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