Poetschke, Helena2017-12-312017-12-311980Ruch Prawniczy, Ekonomiczny i Socjologiczny 42, 1980, z. 4, s. 141-1570035-9629http://hdl.handle.net/10593/21110The contents of the article is an attempt to present evolution of costs system and information in socialized trade and in particular in retail trade enterprises. The problem grows in significance in respect of growing interests in research on trade effectiveness in socialist economy. Cost information system has been subjected to changes in all its elements in the past. They have been caused by financial system changes connected with modifications in model of functioning national economy. It has been pointed out in the article that the cost information system evolution was consequently subjected neither to the needs of macro-economic calculus nor to micro-economic one. As a result numerous changes in the (scope of cost notion and classification cause considerable limitations to usefulness of accessable source material for a deepened economic analysis in longer periods. The problem is of particular importance in research on economic regularities of shaping costs of socialist retail trade enterprises.polinfo:eu-repo/semantics/openAccessArtykuł