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Introduction
Intheconditionsofthecontinuous-changingsurroundingandcontinuous-
increasingcompetition,theimportanceofcostmanagementinamodernenterprise
issystematicallygrowing.Companiesoperateinincreasinglydifficultexternal
conditions(progressingglobalizationofsalesmarkets,shorteningthelifecycleof
products,rapiddevelopmentofinformationtechnologyandtechnicalprogress),
thereforetheyshouldbemanagedinthemosteffectiveway.Managersmustgive
moreandmoreattentiontotheoptimizationofcostsrelatedtotheiractivity.Cost
accountingmustinthecontemporarycircumstancesprovidedecisionmakerswith
completeandreliablecostdataandallowcontrolthematallmanagementlevels.
Thecostinformationprovidedtousersshouldbeshownindifferentinformation
sheetsdependingonthepurposetheyareintendedtoserve.Costaccountingis
necessarytoperformthreebasictasksintheenterprise:inventoryvaluationand
productioncostsdeterminationforfinancialreportingpurposes,productand
customerservicecostestimation.Propereconomicinformation,inparticularfrom
costaccounting,ensureseffectiveimplementationofthecostmanagementprocess
inabusinessunit.Enterprisesmustconstantlyimplementandimprovemodern
methodsofcostmanagementinordertomeetthechallengesofconstantly
progressingtechnologicaldevelopmentandactuallyuseadvancedITtechnologies,
alsointheareaofcostmanagement.
Theaimoftheworkistopresent–basedonliteraturestudies–definitionsand
issuesconnectedwithcostaccountingandindicationofkeyinstrumentsofcost
managementinmodernenterprises.Thereareusedintheworkfollowingresearch
methods:literatureresearchaswellascasestudies.
Thefirstchapteroftheworkcontainsanintroductiontomanagement
accountingandcostmanagement.Therearepresentedhereconsiderations
connectedwiththeaccountingsysteminthemanagementofamodernenterprise.
Thischapteralsopresentsthedifferencesbetweenfinancialaccountingand
managementaccounting.Theattentionwaspaidtothefunctionsofmanagement
accountinginbusinessunits.Next,thetrendsinmodernmanagementaccounting
arepresented,includingparticularemphasisontheuseofmodernITtechnologies
incostmanagement,andthemaintrendsinmodernaccountingandcost
managementarepresented.
Thesecondchapterisdevotedtotheconceptandclassificationofcosts.It
attemptstoexplainthebasicconceptsrelatedtothecostcategoryanddiscussesthe
basiccostdefinitions.Subsequently,theclassificationofcostsforreporting
purposesandforvariouscriteriaformanagementpurposesispresented.
Thethirdchaptercoversissuesrelatedtothecostcalculationofproduction.
Introductoryconsiderationshavebeenmaderegardingtheissueofdetermining
productioncostsinthebasicvariantsofcostaccounting.Theconceptofcost
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