Purpose: The aim of the article is to present the usefulness of the tools available in management accounting in the area of cost accounting by monitoring the resource management process, including waste management by the idea of sustainable development. The authors present the importance of the concept of a circular economy in waste management, indicating its positive impact on the environment and the company's financial results. Methodology: an analysis and criticism of literature. Hypotheses: H1. The implementation of the circular economy concept should be supported using management accounting tools. H2. Cost accounting (target costing, Product Life Cycle Costing, and Activity-Based Costing) helps isolate environmental costs. Value: The indication of the potential benefits of effective waste management and the role of management accounting (in the form of cost accounting) in this process.

Objectives: Presentation of a modern approach to managing quality costs and environmental protection costs in the context of sustainable development requirements and actions taken in this area in the Polish economy. Material and methods: The method of critical analysis of scientific...

One of the most significant challenges facing the healthcare system, in addition to continually rising costs, is maintaining high-quality healthcare services. Lean management is a method of organizational management that effectively optimizes processes through continuous improvement and...

A circular economy at the enterprise level requires a structural transformation of the business model and the appropriate adaptation of various management functions. The aim of the article is to show the economic possibilities of circular economy, selected areas and tools that can be the key to radical improvement of sustainable results, creating environmental, social and financial value. The attention was paid to the benefits and challenges of circular economy, to the hierarchy of ways to deal with waste. It was emphasized that the opportunity for new business models of the circular economy, especially the Zero Waste concept, is to ensure the further economic growth of enterprises when designing and managing products and processes in such a way as to avoid and eliminate waste as much as possible and promote the saving and recovery of all resources.

In the current global business environment, the key factor influencing the success and sustainability of enterprises are the ESG assumptions, which aim to take into account environmental, social, and governance aspects in the decision-making process and when conducting business activities. This concept is not only gaining in importance but also penetrates deeply into an organisation's strategy, defining how companies should manage resources, product quality, and their impact on the surrounding world. Authors show how ESG is becoming an integral part of enterprise management, especially with respect to quality and environmental protection cost management. They focus on specific Lean Accounting tools and integrated quality and environmental cost accounting that can be used when implementing ESG assumptions. The proposed solutions result in a reduction in the use of raw materials and other resources, which is beneficial both for the planet and the company's financial results.

The development of global economic dependencies contributed to the significant demand increase for financial information about companies. Only reliable and transparent financial statements are a useful source of information. To provide security and protection for the stakeholders, financial statements must be audited. In Poland the current thresholds obliging companies to audit financial statements are relatively high. Therefore, the vast majority of enterprises do not audit their financial statements. If financial audit is of such a high rank, why does the vast majority of small and medium enterprises do not audit their financial statements? This article attempts to answer that question and prove that the audit norms, lack of knowledge of the report’s substance, and consequently - lack of conviction about its usefulness in making accurate and effective decisions in the company, is resulting in marginal interest among entrepreneurs to use the auditors’ services.