Wpływ rozliczania kosztów pośrednich na ustalanie kosztu produktu w systemie rachunku kosztów działań
Influence of indirect costs allocation on costs of goods manufactured in Activity-Based Costing

Summary/Abstract: A cost accounting system which is used in an enterprise should meet the financial reporting requirements as well as decision-making needs. The article presents differences between traditional cost accounting and the concept of Activity-Based Costing. The main aim of the article is to highlight the essentials of ABC and to describe costs allocation process and costs of goods manufactured calculations in this concept.

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