Rachunek kosztów pracy w przedsiębiorstwie – próba koncepcji
Labour Cost Accounting in an Enterprise – Sample Concept

Summary/Abstract: The study presents the problem and concept of labour cost accounting in an enterprise for management and comparative purposes. It was proposed to view labour cost accounting as analytical decomposition (compactness) of the company’s profit and loss account, includingin particular the costs by nature – wages and salary overheads, welfare activity costs and the distribution of the net result. In empirical verification, the own example is presented of labour costs recognition as adopted in the financial report and available labour cost statistics.

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