Koszty w różnych sytuacjach działalności jednostek gospodarczych
Cost at various stages of company operation

Summary/Abstract: Every form of economic activity generates cost over time. The cost incurred at various stages of company operation is subject to measurement, and is reported in cost accounting documents. In their economic activities, companies have to adjust to the changes in business environment and keep up with the competition. These activities may result in the elevated cost. One of the most important functions of cost accounting is to calculate the cost of decisions concerning the company’s adaptation to such changes. Cost fluctuations should be analysed in relation to potential benefits that may result from specific operational improvements and modifications. This paper presents the impact of non-systematic economic occurrences on the level and structure of cost incurred by economic entities.

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