Functioning of cost accounting and its application to the cost management in water and sewage companies  Cover Image

Funkcjonowanie rachunku kosztów i jego wykorzystanie w zarządzaniu kosztami w przedsiębiorstwach wodociągowo-kanalizacyjnych
Functioning of cost accounting and its application to the cost management in water and sewage companies

Author(s): Mirosław Kowalewski
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: cost accounting; cost management; costs

Summary/Abstract: The goal of this paper is to compare the functioning of cost accounting and its application to cost management in two water and sewage companies. The conclusions support the hypothesis that both companies mainly focus on the realization of formal informative obligations related to the costs and thus the dominant role in these companies is played by the systematic cost accounting. A narrow scope of problem-oriented cost accounting causes the limitations of information on costs, revenues and profits for the management purposes. Both companies conduct a traditional absorption costing and do not have plans to implement new costing systems.

  • Issue Year: 2015
  • Issue No: 389
  • Page Range: 222-230
  • Page Count: 9