Rachunek kosztów planowanych źródłem informacji zarządczej
Planned cost accounting as a source of management information

Summary/Abstract: The purpose of this article has been to present the planned cost accounting as a source of information for the decision-making process. The fixed and flexible cost accounting of planned costs has been used as an example of the basics of full cost and variable. Particular attention has been paid to a different informative value of the comparison between the planned, postulated and actual costs according to a type of a bank account. It has been shown that the flexible planned cost accounting enables to determine the size of unjustified costs, which is particularly useful in assessing the effectiveness of cost centers.

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