Cost accounting, customer, management accounting

The aim of this article is to present partial results of a conducted survey on the needs of the application of customer cost accounting and to provide a definition and concept of the general model of customer cost accounting. Customer cost accounting is a tool of management accounting, which task is to help managers in managing customer relationships. Optimization of these relationships is to be realized thanks tocorrect determination of profitability of those relationships, and properly run customer cost accounting is required to determine the profitability of those relationships.