PL
Wzrastająca konkurencja spowodowała, iż zapotrzebowanie na nowoczesne narzędzia pozyskiwania informacji o kosztach nabrały dużego znaczenia. Dotychczas w większości spółdzielni mleczarskich stosowany był rachunek kosztów pełnych służący głównie do celów sprawozdawczych.
EN
The paper presents the methods of cost accounting and rules of the accounting in dairy cooperatives. In these cooperatives, a traditional calculation of costs and results has been used. Cost evidence has been carried out both in generic and calculation systems. However, variable costs' accounting has not been used in the cooperatives' management yet. Implementation of the accounting would efficiently improve effectiveness of decision process concerning the products in assortment structure and production optimizing. In the dairy cooperatives it is necessary to implement controlling procedures for a better source of information, what would probably improve their activity's effectiveness.