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The purpose of this paper is to explore the application of activity-based costing incompanies in Poland, and more specifically, to analyse problems in ABC implementation,the structure of ABC systems and the ways in which ABC information is used.Findings of the research have both practical and theoretical implications. First, fromthe practical point of view, future implementers of ABC systems should...
Celem niniejszego artykułu jest analiza stanu rozpowszechnienia rachunku kosztówdziałań w przedsiębiorstwach w Polsce, w szczególności zaś analiza problemów pojawiającychsię w procesie wdrożenia, struktury systemów ABC oraz sposobów wykorzystaniainformacji z systemów rachunku kosztów działań.Wnioski z przeprowadzonych badań mają znaczenie zarówno teoretyczne, jak i praktyczne.Z praktycznego punktu...
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