Ustalanie kosztu wytworzenia produktów na przykładzie małych i średnich przedsiębiorstw województwa lubelskiego
Product cost determination in small and medium-sized enterprises in the Lubelskie Voivodeship

Summary/Abstract: Determination of product costs in small and medium-sized entities which keep business accounts is a very topical issue because such entities have many difficulties with understanding and applying the rules set out in the Accounting Act. Surveys conducted in 23 small and medium enterprises showed that the main problems were in the area of calculating the cost of finished goods and work-in-process, choice and application of accounting policies, and adjustment of accounting practices to the specific character of business activity.

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