2009 | 2009(49(105)) | 255-267
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Activity-Based Costing as the basis for valuation of services

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The article presents the application of Activity-Based Costing for pricing of serviceson three markets which are subject to central regulations – the market of postal, telecommunicationsand health services. The experiences of the European Union members(including Poland) show new areas of application of Activity-Based Costing. They confirmthat using this tool allows for controlling the costs of services provided as well aspricing on the basis of actual economic costing. Such an approach guarantees the transparencyof the pricing process on the markets where it is particularly important.The first part presents the draft of the concept of Activity-Based Costing used inPPUP Poczta Polska (Polish Post). The authors describe the solution adjusted to thespecific character of postal activities, which includes elements of Objective Activity-Based Costing and Time-Driven Activity-Based Costing.The second part presents the concept of Activity-Based Costing used by British Telecomin relation to valuation of services. Using adequate cost drivers allows costs to beattributed to objects which generate them.The third part describes the experiences of the European Union members with regardto using Activity-Based Costing for the pricing of medical services. These experienceshave resulted in the implementation of this concept in valuation of health services on thePolish market.
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