Rola rachunku kosztów w podejmowaniu decyzji zarządczych
The Role of Cost Accounting in Taking Managerial Decisions

Summary/Abstract: In the paper, the issue of cost accounting as a  source of information for taking managerial decisions is presented. In the first part, there has been shown the development of cost accounting, its essence and scope. Subsequently, the usability of traditional and modern cost accounting for more effective management of the possessed resources and, at the same time, achieving better financial results have been pointed out. In the subsequent part, the selected examples of entities in which the traditional cost accounting provided relevant information supporting decision-making processes have been pointed out.

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