Badania nad zastosowaniem rachunków kosztów w spółkach giełdowych w Polsce

Abstract

The aim of the research is to recognize the situation as to the maturity of cost accounting in listed companies in Poland. The study verified the following hypotheses (1) listed companies in Poland mostly use traditional cost accounting while in a far lesser extent they use modern concepts of managerial cost accounting (2) companies listed on the Stock Exchange in Warsaw reach a higher level of maturity of cost accounting from other companies in Poland.