Kryzys narzędzi zarządzania przedsiębiorstwem przemysłowym na świecie, w Europie i w Polsce

The subject of the analysis presented in the article is the model of the operation of the company, which provides the logical conditions for the creation of coherent methods of economic calculation which help people in power to make current as well as strategic decisions. In this context the authors of the article criticize methods of calculating costs based on calculating overall costs and direct costs, which are used in Poland and in Europe. Transformations in the modern company question the validity of calculations of this type. The most reliable way that leads to the reconstruction of cost calculation, according to the authors, consists in preparing, in the most objective way possible, a model for the operation of the company. It is possible on condition that methods unifying the production personnel, the accountants and the general management are adopted while taking into consideration the principles that result from the great mutations and evolutions which have taken place in companies in the world, in Europe and also in Poland over the past thirty years.