PL EN


2012 | 3(332) | 43-67
Article title

Rachunek kosztow dzialan – nowe spojrzenie

Content
Title variants
EN
ACTIVITY BASED COSTING – FRESH LOOK
Languages of publication
PL
Abstracts
EN
The Activity Based Costing is a modern costing system and decision support instrument most commonly used in practice. Its innovativeness consists in setting new directions for development of management accounting, so far, predominated by traditional cost accounting. The main premises behind the Activity Based Costing is focus on activity as the cost generating factor. Costs only reflect the performed activities. This means that costs are not generated by the products, but by activities necessary to produce them. Activities define the size of resources used and thereby the costs of the resources used by the cost objects (e.g. products). Measurement of the size of the used and unused production capacity and management thereof constitutes the central point of the Activity Based Costing. Thus the ABC concept identifies and establishes the size of waste of resources in enterprises and, on that basis, it can be considered as a stock management concept. The ABC enables to control individual activities and plan their size thereby ensuring better cost management in the long-term perspective.
Contributors
  • Instytut Ekonomiki Rolnictwa i Gospodarki Zywnosciowej - PIB, ul. Swietokrzyska 20, 00-002 Warszawa, Poland
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.cejsh-aee0deae-0cda-45bd-9c90-7ac5878a05bb
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.