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Implementation of Activity Based Costing method in commercial company – case study

Author

Listed:
  • Dorota Kuchta
  • Michał Kowalski

Abstract

Artykuł dotyczy implementacji metody Activity Based Costing (rachunek kosztów działań). Zaprezentowano w nim doświadczenia z projektu wdrożeniowego, zrealizowanego w latach 2002–2003 w polskim oddziale międzynarodowego holdingu branży elektrotechnicznej. Opisano sposób postępowania od momentu podjęcia decyzji o realizacji wdrożenia poprzez wyodrębnienie zasobów, identyfikację procesów i działań, do wyznaczenia kosztów poszczególnych aktywności i zdefiniowanych obiektów kosztowych.

Suggested Citation

  • Dorota Kuchta & Michał Kowalski, 2004. "Implementation of Activity Based Costing method in commercial company – case study," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 14(3-4), pages 33-51.
    • Handle: RePEc:wut:journl:v:3-4:y:2004:p:33-51
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