It is widely recognised that the enlargement of the European Union to ten new member states in May 2004 represents great institutional and political challenges both for the u0091oldu0092 and u0091newu0092 member states. The EU has tried already three times to prepare its decision-making...

The paper outlines the role and the contemporary development trends of cost management concepts and methods. Specifically, cost management has been created as a source of information for managerial decision-making on matters of production. An increasing share of the costs arised out of...