RACHUNEK KOSZTÓW W PRAKTYCE BADANYCH PRZEDSIĘBIORSTW WOJEWÓDZTW KUJAWSKO-POMORSKIEGO, POMORSKIEGO ORAZ WARMIŃSKO-MAZURSKIEGO
COST ACCOUNTING IN THE PRACTICE OF POMERANIA AND KUJAWY, POMERANIA AND WARMIŃSKO-MAZURSKIE VOIVODESHIPS

Summary/Abstract: The main objective of cost accounting is to create an information base encompassing the costs of entity’s activities and to adapt these data to the needs of its users. Due to the fact that information needs of individual user groups vary considerably, cost information prepared within the cost calculation bussiness function should enable rational decision-making process, most specifically among the management. Therefore, due to its importance, the role and scope of use of the cost accounting within the enterprise management system and the anticipated directions of changes occurring in the applied cost management systems, have been the subject of research works carried out in Poland for many years. The aim of the article is to present selected results of survey research conducted on the utilization of cost accounting in the practice of Polish enterprises. The obtained results indicate that in most cases respondents stick to traditional, proven solutions in the field of cost accounting, and primarily the large enterprises utilize the newer techniques.

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