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