Zakres i narzędzia pozyskiwania informacji o kosztach w opinii zarządzających spółdzielniami mleczarskimi

Abstract

The paper aims to present the opinion of managers of dairy cooperatives about the costs management in their entities. There were interviewed 45 deliberately chosen dairy cooperatives. The results show that only the biggest cooperatives, characterised by the best financial situation, employees a dedicated person for costs analysis. Accordingly the main problem that managers of interviewed cooperatives face, are connected to simplification of book keeping and lack of qualified staff responsible for costs management