THE USE OF MODERN VARIETIES OF COST ACCOUNTING AS A COST MANAGEMENT STRATEGIC TOOL BY SMES IN POLAND

The main reason for the selection of the research problem has become the conviction of the growing importance of information on the costs incurred. The appropriate cost management system is a relevant factor determining the long-term effectiveness of the enterprise. However, the degree of interest in cost management techniques to improve the company's strategic position and cost control in enterprises from the SME group is low. This is largely due to the lack of knowledge of the benefits that can be achieved using modern cost accounting. This study is to fill this research gap. The article emphasizes the important role played by modern varieties of cost accounting in enterprise management on the example of enterprises from the SME group. The conclusions of the survey conducted on a representative group of enterprises from the SME sector and the group of large enterprises suggest that efforts should be increased to broaden the knowledge of strategic cost management in enterprises, in particular SMEs. The article provides new knowledge in understanding the importance of modern varieties of cost accounting in enterprise management in today's difficult economic environment.