The Importance and Use of Cost Information in Polish Enterprises: Survey Results

Ewa Makowska () and Aleksandra Banaszkiewicz ()
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Ewa Makowska: Nicolaus Copernicus University in Toruń
Aleksandra Banaszkiewicz: Nicolaus Copernicus University in Toruń

A chapter in Eurasian Business Perspectives, 2020, pp 75-85 from Springer

Abstract: Abstract Costs have an impact on management decisions such as maintaining a competitive position on the market, changes in the product range offered, or acquiring new sales markets. Creating a well-functioning cost information system in an enterprise therefore plays a very important role, not only from the point of view of financial reporting, but also in the entire management system. The size and detail of the collection of cost data depends on many factors such as: the nature of the business, the industry and the range of services provided, or the size of the enterprise. The aim of the chapter is to present selected results of surveys conducted in 2016 on the importance of cost information in the practice of Polish enterprises operating in the Kuyavian-Pomeranian, Pomeranian, and Warmian-Masurian Voivodships.

Keywords: Management accounting; Cost information; Cost calculation methods; Unit cost; Usage of cost information; Costs (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:eurchp:978-3-030-35051-2_5

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DOI: 10.1007/978-3-030-35051-2_5

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