Modyfikacja rachunku kosztów rzeczywistych na potrzeby budżetowania operacyjnego w przedsiębiorstwie produkcyjnym
Modification of the real cost statementfor the needs of operational budgetingin a production company

Summary/Abstract: The article presents purposes and tasks of the cost statement in the modern accounting system and in the company management. Furthermore, the author presents the deficiencies of the statement of real costs which do not harmonize with the process of operational budgeting and suggestions for the directions of transformations in the statement of real costs in a production company, whose purpose is an adaptation to the requirements of budgeting. She demonstrates how important the cooperation of financial accounting tools is with managerial accounting tools in order to obtain information which allows to optimize the effects of taken decisions.

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