Metody pomiaru wyniku finansowego z kontraktów długoterminowych w ocenie praktyków – wyniki badania ankietowego
Methods of measuring profit on long-term contracts in accountants’ opinions – questionnaire results

Summary/Abstract: The aim of this article is to present selected results of a questionnaire conducted in 70 businesses in Pomorskie County that realize long-term contracts. The article focuses on the results of the fourth part of the questionnaire, which looked for an-swers to the following questions: - How do accounting practitioners appraise the adopted methods of measuring a financial outcome? - What difficulties result from the necessity to apply them? Opinions expressed by respondents show that the percentage of completion method has gained most acceptance among accountants, even though it is considered to be the most difficult to apply, mostly due to the necessity to have a current and detailed cost budget and the requirement to verify it. According to the respondents, the high opinion of this method stems from the opportunity to show profit at every stage of a contract execution by capturing the work advancement level.

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