OBIEKTOWY RACHUNEK KOSZTÓW USŁUG PASAŻERSKIEGO TRANSPORTU SAMOCHODOWEGO NA PRZYKŁADZIE PKS SA
OBJECT-ORIENTED COST ACCOUNTING IN A SERVICE OF INTER-CITY PUBLIC TRANSPORT ON THE EXAMPLE OF POLISH ENTERPRISE MOTOR TRANSPORT COMPANY

Summary/Abstract: In the era of a strong competition and dynamically changing market conditions the cost accounting plays an important role as it generates information for making rational decisions. The aim of the article is to present possibilities of using an object-oriented cost accounting in a service of inter-city public transport. In order to achieve the aim the essence of object-oriented cost accounting and benefits resulting from its application were discussed. Information about the company is presented including a specificity of its activity and organizational structure, because they affect the shape of cost accounting. To solve the presented research problem a method of analysis of the literature on the subject, internal documentation of the studied unit as well as methods of comparison and inference were used.

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