Możliwości integracji rachunku kosztów działań z metodami szczupłej rachunkowości

Abstract

The aim of this article is to answer the question if lean companies ought to use activity based costing and if the idea of ABC is congruent with the Lean Management concept. The first part of the article briefly presents idea of ABC and Lean Management. The second part of the article focuses on presenting the examples of applying ABC in lean companies as well as discusses why ABC is not suitable costing method in lean environment.