APPLICATION OF PROBLEM COST ACCOUNTING IN THE MANAGEMENT OF SELECTED MIDDLE AND BIG ENTERPRISES

Abstract

This study investigated problem-based costing (PBC) adoption and application within a sample of medium and large enterprises. In 2022, a questionnaire survey was administered to 21 medium and large enterprises operating in the Warmińsko-Mazurskie Voivodeship; of these, 8 enterprises provided complete responses. Consequently, the findings of this research are limited to the participating organizations. The empirical analysis revealed that, despite the challenges inherent in implementing contemporary cost accounting methods, most surveyed companies have adopted such systems, with activity-based costing (ABC) emerging as the most prevalent. PBC was utilized across all cost management functions within the participant organizations, particularly in cost and performance planning. Some participant companies augment PBC practices with quantitative techniques, notably regression analysis and mathematical programming. A critical component of effective management is the timely and efficient delivery of PBC information to managerial personnel across different hierarchical levels. This study found that participating entities typically disseminate PBC information to managers in only two formats: scheduled periodic reports and analyses, and ad-hoc reports and analyses triggered by specific needs. In conclusion, the findings suggest that PBC plays a significant role in the surveyed organizations by providing timely and pertinent information to managers across various levels, thereby supporting informed decision-making.