摘要：Contemporary challenges in cost accounting connected with reporting of costs associatedwith interaction between economy and environment, and with the quality of productionprocesses as well as products involve introduction to cost accounting of the ecologicalas well as qualitative aspects of economic activity.Disclosure of information on costs of environment protection and quality assuranceis an essential factor in enterprise management and in communicating with the socialenvironment.The importance of this disclosure results from the sheer usability of thesystematic criteria applied as well as ways of using the cost information.Environment protection costs as well as quality assurance costs affect the image of an enterprise.However, they also are an element of competition and therefore should not be disclosedin too great detail – hence the difference between the internal and external reports.
其他摘要：Współczesne wyzwanie sprawozdawczości kosztów w ramach rachunku kosztów, związane z interakcją „gospodarka-środowisko” oraz jakością produkcji i produktów, polega na „wprowadzeniu” do rachunku kosztów ekologicznego i jakościowego aspektu działalności gosp
关键词：sprawozdawczość kosztów;koszty ochrony środowiska;koszty jakości;reporting of costs;costs of environment;quality assurance
