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  • Acta Universitatis Lodziensis. Folia Oeconomica
  • Acta Universitatis Lodziensis. Folia Oeconomica nr 258/2011
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  • Acta Universitatis Lodziensis. Folia Oeconomica nr 258/2011
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Czynniki wpływające na implementację oraz zmiany zachodzące w przedsiębiorstwie na skutek wdrożenia rachunku kosztów działań

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Date
2011
Author
Wnuk-Pel, Tomasz
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Abstract
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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http://hdl.handle.net/11089/749
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  • Acta Universitatis Lodziensis. Folia Oeconomica nr 258/2011 [14]

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