Współczesne Problemy Ekonomiczne

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Współczesne Problemy Ekonomiczne : Globalizacja. Liberalizacja. Etyka

ISSN: 2081-9579     eISSN: 2353-2815    OAI    DOI: 10.18276/wpe.2018.18-04
CC BY-SA   Open Access 

Issue archive / nr 18 (2018)
Rola rachunku kosztów stałych i zmiennych w zarządzaniu przedsiębiorstwem
(The role of fixed and variable cost accounting in the context of managing an enterprise)

Authors: Dominik Łazarczyk
Uniwersytet Szczeciński
Keywords: fixed costs variable costs cost accounting management
Data publikacji całości:2018
Page range:10 (33-42)
Cited-by (Crossref) ?:


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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