Wkład ośrodka wrocławskiego w rozwój rachunku kosztów
Contribution of Wroclaw centre in the development of cost accounting

Summary/Abstract: The development of the concept of cost accounting is discussed, as evidenced by the evolution of the Wroclaw school. The paper presents the role of Wroclaw research centre and the team’s contribution in the field. The first part provides the characteristics of cost accounting as a system comprising two segments: a systematic cost accounting and cost accounting for decision-support and control purposes. The second part presents some of the most important findings of the Wroclaw centre in various areas of cost accounting, including: cost accounting reports, postulated cost accounting, cost analysis, decision support cost accounting, cost budgeting, cost accounting models, and cost management. In each area, cohesive publication details are provided for materials developed by the Wroclaw centre in response to theoretical and practical needs. The output of Wroclaw centre represents a valuable contribution to the development of a broadly defined cost accounting discipline of research.

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