Czynniki wpływające na implementację oraz zmiany zachodzące w przedsiębiorstwie na skutek wdrożenia rachunku kosztów działań

• Authors: Wnuk-Pel, Tomasz

Abstracts

EN

This paper aims to explore, in the form of case study, factors which influence activity-based costing implementation process, as well as to analyse and explain changes in the area of methodology and organization of a company, after ABC implementation. The research shows that companies considering implementation of ABC should be aware of the positive and negative factors conditioning the process of implementation; in addition they should be familiar with methodological and organizational changes, which might stem from the ABC implementation.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2011
• Volume: 258

Dates

published

2011

Contributors

author

Wnuk-Pel, Tomasz

other

Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości

Identifiers

URI

http://hdl.handle.net/11089/749