Szukana fraza: [Abstrakt = "Increasing competation in the markets is not just a problem of commercial enterprises, but also manufacturers. Purchasing organizations which appear in any branch weaken the negotiating position of producers. Manufacturing companies are forced to look for solutions that will allow them to produce items with an attractive price but also of high quality. The quality of products and services offered is very important, but purchasers still mainly depend on the price of products or services offered. Therefore, manufacturers are forced to a systematic and thorough inspection costs incurred at each stage of production. The aim of this article is to present the tools of managerial accounting to support the process of production management. The article presents the tools which provide information for optimizing production costs and make it easier to make short\-term decisions. The tools presented have a major impact on the efficiency of production managament and lead to improvement of financial results."]

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