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The use of time consecrated to the realization of individual activities as a parameter to allocate resources cost to activities in Activity Based Costing

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  • Michał Kowalski
  • Dorota Kuchta

Abstract

W artykule przedstawiono możliwości wykorzystania czasu pracy poświęcanego na realizację poszczególnych działań jako parametru do rozliczania kosztów zasobów na działania w rachunku kosztów działań. Autorzy przedstawili konstrukcję nośnika kosztów zasobów, który proponują wykorzystać do rozliczania kosztów zasobów kłopotliwych do rozliczenia na działania, szczególnie w sytuacji gdy pozyskanie innych nośników jest trudne lub kosztowne. Zaprezentowano przykład wykorzystania proponowanego nośnika podczas implementacji rachunku kosztów działań w przedsiębiorstwie handlowym. W opracowaniu zwrócono uwagę na zależności między kosztem budowy, utrzymania i pozyskania informacji do modelu ABC a rzetelnością uzyskiwanych wyników kalkulacji.

Suggested Citation

  • Michał Kowalski & Dorota Kuchta, 2006. "The use of time consecrated to the realization of individual activities as a parameter to allocate resources cost to activities in Activity Based Costing," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 16(2), pages 63-71.
    • Handle: RePEc:wut:journl:v:2:y:2006:p:63-71
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    References listed on IDEAS

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    1. Drury, Colin & Tayles, Mike, 2005. "Explicating the design of overhead absorption procedures in UK organizations," The British Accounting Review, Elsevier, vol. 37(1), pages 47-84.
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