RACHUNEK KOSZTÓW CYKLU ŻYCIA PRODUKTU W PRAKTYCE POLSKICH PRZEDSIĘBIORSTW
COST ACCOUNTING OF PRODUCT LIFE CYCLE IN THE PRACTICE OF POLISH ENTERPRISES

Summary/Abstract: The aim of the article is to present the survey results relating to the use of life cycle cost accounting in Polish production companies. Within the survey factors affecting product life cycle length and methods of identifying several life cycle phases applicable in various industries were identified. The scope of functioning of cost accounting was established, including the types of costs taken into account in each phase and the comprehensiveness of the process of managing them. The analysis demonstrated that the command of methods of identifying the phases of the life cycle is very diverse but generally entities use methods that require the least amount of work. There was also the phenomenon of not taking into account the costs of all types of costs incurred in the cycle. Very often in the analysis, the costs of the post-production phase are completely ignored.

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