Kategorie kosztów decyzyjnych a analiza kosztów relewantnych
Categories of Decision-oriented Costs and Decisions Analysis With Using Relevant Cost

Summary/Abstract: Purpose – costs represent the basic economic category. They play a specific role in decision – mak-ing process. According to the literature the concept of decision-oriented costs is connected with many cost categories. The article aims to organize concepts relating to decision-oriented cost categories and to indicate their role in relevant cost analysis. Design/Methodology/Approach – the article was written on the basis of the literature. A method of analysis of the sources was applied. Findings – concepts of the costs used for man-agement process were organized and it was indicated a wide range of their meanings and the relationships be-tween them. Originality/Value – in polish literature there are no publications discussing the relationships be-tween a wide range of meanings of costs supporting decision process informatively

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