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

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.