Standardy rachunku kosztów w Stanach Zjednoczonych. Próba porównania z zasadami rachunku kosztów w Polsce

Abstract

At present, is conditions of intensive socio-economic growth there can be observed a constant search for new forms of measuring, grouping, presenting, and interpreting specific economic phenomena both at the micro- and macroeconomic level. The last decade or so witnessed considerable changes in approach to the problem of accounting and its role in making economic decisions. The aim of this article is to indicate needs, possibilities, and dimensions in which uniform principles of accounting and costs accounting elaborated in socialist and capitalist conditions could be confirmed, and point at similar solutions and differences in approach to specific problems. The article presents an attempt at comparing uniform cost accounting principles concerning socialized economic units in Poland with standards elaborated by the Cost Accounting Standards Board in the United States. The final part of the article contains conclusions ensuing from the comparison. It also outlines possibilities of applying the standard concept in the Polish conditions.