Influence of indirect costs allocation on costs of goods manufactured in Activity-Based Costing

• Authors: Segeth-Boniecka, Katarzyna

Abstracts

EN

A cost accounting system which is used in an enterprise should meet the financial reportingrequirements as well as decision-making needs.The article presents differences between traditional cost accounting and the conceptof Activity-Based Costing. The main aim of the article is to highlight the essentials ofABC and to describe costs allocation process and costs of goods manufactured calculationsin this concept.

Keywords

EN

rachunek kosztów; koszty pośrednie; koszt produktu; costs of goods manufactured

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2009
• Volume: 2009(53(109))

Contributors

author

Segeth-Boniecka, Katarzyna