Wprowadzenie do analizy kosztów produkcji w przedsiębiorstwach

This study presents a basic area of theoretical and practical knowledge in the analysis of costs incurred by economic entities, in particular production companies. The textbook presents the economic entity in terms of its system of operation. The concept of accounting is introduced and the division of the enterprise’s assets is made. However, most attention has been paid to the classification and calculation of costs incurred by manufacturing companies. Information related to the methods and conditions of depreciation deductions based on current legislation is also included. The study is complemented by computational tasks in the form of examples with solutions provided, as well as exercises for readers to solve on their own. The textbook can be used as a teaching aid for students of the faculties of mechanical engineering and management in classes related to manufacturing cost analysis or related subjects.