Funkcje rachunku kosztów w zamówieniach publicznych
Cost accounting functions in public procurement

Summary/Abstract: In this study it was decided a reflection on the function of cost accounting in respect of public procurement. On the basis of an analysis of the public procurement law attempted to identify the function of cost accounting in the mainstream economic analysis of law. The legal standards shall be governed by the socio-economic relations for the sake of economic security. Public procurement law is to create the conditions for the rational use of public funds. The implementation of this right in practice requires the use of economic tools. Perpetuated the practice of interpretative best offers as the lowest prices need to be changed. According to the author of the article, knowledge of the cost calculation principles can be helpful both in the selection of the best offers and for control of the correctness of the choice. It has been proven the idea that the lie-cycle costing is a tool selecting the best offers. The research method used in the article is a critical analysis of the literature, as well as their own observations and experiences resulting from the analysis of practices.

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