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.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Banaszkiewicz, A., & Makowska, E. (2010). Rozwój rachunkowości zarządczej – wybrane Narzędzia [Development of management accounting –selected tools]. In S. Sojak (Ed.), Katedra Rachunkowości Uniwersytetu Mikołaja Kopernika – wizerunek naukowy i dydaktyczny (pp. 115–150). Toruń: TNOiK.
Banaszkiewicz, A., & Makowska, E. (2018). Costs and their control in Polish enterprises – survey results. In T. Löster & T. Pavelka (Eds.), The 12th international days of statistics and economics, September 6–8, 2018, Prague, Czech Republic: Conference proceedings (pp. 1146–1155). Slaný: Melandrium. Accessed June 29, 2019, from https://msed.vse.cz/msed_2018/article/94-Banaszkiewicz-Aleksandra-paper.pdf [online]
Cescon, F., Costantini, A., & Grassetti, L. (2018). Strategic choices and strategic management accounting in large manufacturing firms. Journal of Management and Governance, 1–32. Accessed June 29, 2019, from https://link.springer.com/article/10.1007%2Fs10997-018-9431-y [online]
Ciechan-Kujawa, M. (2005). Rachunek kosztów jakości [Quality cost account]. Kraków: Oficyna Ekonomiczna.
Diefenbach, U., Wald, A., & Gleich, R. (2018). Between cost and benefit: Investigating effects of cost management control systems on cost efficiency and organisational performance: Journal of Management Control, 29(1), 63–89. Accessed June 29, 2019, from https://link.springer.com/article/10.1007%2Fs00187-018-0261-5 [online]
Drury, C. (1991). Management and cost accounting (2nd ed.). London: Chapman & Hall.
Glautier, M. W. E., & Underdown, B. (1994). Accounting theory and practice (5th ed.). London: Pitman.
Goldmann, K., & Bernasińska, B. (2013). Wdrożenie rachunku kosztów działań w Pomorskiej Spółdzielni Mieszkaniowej [Implementation of activity costs account at the Pomeranian Housing Cooperative]. In E. Nowak & M. Nieplowicz (Eds.), Systemy rachunku kosztów i kontroli kosztów (pp. 203–216). Wrocław: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu.
Gonzalez-Sanchez, M. B., Lopez-Valeiras, E., & García-Montero, A. C. (2014). Implementation of a cost-accounting model in a biobank: Practical implications. Pathobiology, 81, 286–297 https://doi.org/10.1159/000362796. Accessed April 29, 2018, from https://www.karger.com/Article/Pdf/362796 [online]
Horngren, C. T., Sundem, G. L., & Stratton, W. O. (1996). Introduction to management accounting (10th ed.). London: Prentice-Hall.
Januszewski, A. (2007). Activity based costing system for a medium-sized trade company. In G. Maygar, G. Knapp, W. Wojtkowski, G. Wojtkowski, & J. Zupancic (Eds.), Advances in information systems development: New methods and practice for the net-worked society (Vol. 2, pp. 347–358). Budapest: Springer. Accessed June 29, 2019, from https://link.springer.com/chapter/10.1007/978-0-387-70802-7_29 [online]
Kolosowski, M., & Chwastyk, P. (2014). Economic aspects of company processes improvement. In B. Katalinic (Ed.) 24th DAAM international symposium on intelligent manufacturing and automation 2013. Book series: Procedia engineering (Vol. 69, pp. 222–230). https://doi.org/10.1016/j.proeng.2014.02.225. Accessed August 9, 2018, from https://www.sciencedirect.com/science/article/pii/S1877705814002276 [online]
Maruszewska, E. W., Strojek-Filus, M., & Drábková, Z. (2017). Information about cost of goods produced and its usefulness for production engineers – a case of Sme. Management Systems in Production Engineering, 25(4), 267–272. https://doi.org/10.1515/mspe-2017-0039. Accessed April 29, 2018, from https://www.degruyter.com/downloadpdf/j/mspe.2017.25.issue-4/mspe-2017-0039/mspe-2017-0039.pdf [online]
McLaney, E. J. (1994). Business finance for decision makers (2nd ed.). London: Pitman.
Nara Medianeira Stefano, & Nelson Casarotto Filho. (2013). Activity-based costing in services: Literature bibliometric review, SpringerPlus, 2, Article number: 80. Accessed June 29, 2019, from https://springerplus.springeropen.com/articles/10.1186/2193-1801-2-80 [online]
Papaj, E., 2017. Reciprocal allocation method in service departments: The case of a production Enterprise. Management Systems in Production Engineering, 25(4), 273–277. https://doi.org/10.1515/mspe-2017-0040. Accessed April 20, 2018, from https://www.degruyter.com/downloadpdf/j/mspe.2017.25.issue-4/mspe-2017-0040/mspe-2017-0040.pdf [online]
Raulinajtys-Grzybek, M., & Świderska, G. K. (2017). Solving the cost crisis in healthcare – can Poland learn from the Kaplan and Porter’s model? In M. H. Bilgin, et al. (Eds.) Empirical studies on economics of innovation, public economics and management (Vol. 6, pp. 285–295). Proceedings of the 18th Eurasia business and economics society conference. Springer. https://doi.org/10.1007/978-3-319-50164-2. Accessed June 29, 2019, from https://books.google.pl/books?id=gy9IDgAAQBAJ&printsec=frontcover&hl=pl#v=onepage&q&f=false [online]
Szadziewska, A. (2002). Rachunek kosztów w przedsiębiorstwach produkcyjnych północnej Polski – stan i kierunki zmian [Cost accounting in manufacturing enterprises in northern Poland – status and directions of changes]. Zeszyty Teoretyczne Rachunkowości, 9(65), 90–111.
Vilenovich Govdya, V., Nikolaevna Khromova, I., Konstantinovna Vasilieva, N., Ivanovich Sigidov, Y., & Nikolaevna Polutina, T. (2017). Decomposition approach to formation of accounting and analytical system of cost management in agricultural enterprises. Journal of Experimental Biology and Agricultural Sciences, 5(6), 818–830. Accessed April 29, 2018, from http://jebas.org/Jou.Exp.Bio.Agr.Sci/005006_27122017/10.18006_2017.5(6).818.830.pdf [online]
Zieliński, T. M. (2015, March–April). Poziom dojrzałości rachunku kosztów w polskich przedsiębiorstwach [Level of cost accounting maturity in Polish enterprises]. Controlling (pp. 28–33).
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2020 Springer Nature Switzerland AG
About this paper
Cite this paper
Makowska, E., Banaszkiewicz, A. (2020). The Importance and Use of Cost Information in Polish Enterprises: Survey Results. In: Bilgin, M., Danis, H., Demir, E., Ucal, M. (eds) Eurasian Business Perspectives. Eurasian Studies in Business and Economics, vol 12/2. Springer, Cham. https://doi.org/10.1007/978-3-030-35051-2_5
Download citation
DOI: https://doi.org/10.1007/978-3-030-35051-2_5
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-35050-5
Online ISBN: 978-3-030-35051-2
eBook Packages: Business and ManagementBusiness and Management (R0)