Ekonomiczne Problemy Usług (Jan 2015)

Rozwój systemu controllingu w POL-EKO-APARATURA SP.J. – studium przypadku

  • Maciej Knasiński

Journal volume & issue
Vol. 120


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POL‑EKO‑APARATURA SP.J. has started activity in 1990. At the beginning, company was selling only a few types of products, but now (after 25 years) it manufactures and sells many types of laboratory devices and equipment. Detailed and reliable evaluation of profitability is possible only when enterprise develop together with methods of measurement, valuation, accounting and cost calculation at the same time. Unfortunately, during this period POL‑EKO‑APARATURA SP.J. have not developed its method for calculation of costs. Therefore, the profitability analysis became overall and unreliable. Management of the company made the decision to initiate a controlling process. The main goals of controlling are improvement of work organization and proper system of cost calculation. Organization had to change organizational structure, storage policy and chart of accounts. Controlling needs a new tool to monitor all processes. In this connection company created a tool named multi-level and multi-block marginal costing. This article presents the tasks of controlling on the background of earlier approaches.