APPLICATION OF SYSTEMATIC COST ACCOUNTING IN THE MANAGEMENT OF SELECTED MIDDLE AND BIG ENTERPRISES

Abstract

The research aimed to identify the ways and areas in which systematic cost accounting is used in selected medium and large companies. Two survey questionnaires were developed, one addressed to chief accountants and the other to managers. The questionnaires were addressed to 21 medium and large enterprises operating in the Warmian-Masurian Voivodeship, of which 8 entities participated in the study. Therefore, the research conclusions refer only to the entities included in the survey. We received 8 questionnaires completed by chief accountants and 24 completed by managers at various levels.

The research found that information from systematic cost accounting is used in medium-sized enterprises mainly to assess the results of operations, while in large enterprises, it is used to determine financial results and make economic decisions. In recording operating costs, the surveyed entities use the extended variant based on sets of accounts 4 and 5. The majority of the entities use pre-calculation and result calculation. In an established format, most managers obtain information from systematic cost accounting through periodic reports and cost and performance analyses (monthly, quarterly, annual). With the information they receive, they can control the activities of their subordinate organisational unit, plan resource acquisition or motivate subordinates. They use information from the profit and loss account and cost accounting sheets less frequently.

In conclusion, it can be said that systematic cost accounting plays a vital role in the entities studied by offering helpful information to managers at different levels of management in an appropriate form and time.