Rola rachunku kosztów stałych i zmiennych w zarządzaniu przedsiębiorstwem
The role of fixed and variable cost accounting in the context of managing an enterprise

Summary/Abstract: Purporse: This article’s research aim is to explain the influence of fixed and variable cost accounting on managing an enterprise, including the decision making process. Methodology: Reviewing and evaluating literature on both managerial and cost accounting. Result: Fixed and variable cost accounting have a significant impact on short-term enterprise management. The information about fixed and variable cost is primarily used for: regulating the prices, closing the decisional cost and result accounts, providing “cost-sales volume-profit” analyses, as well as budgeting the operational and control costs.

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