Rachunek kosztów działań jako podstawa wyceny usług
Activity-Based Costing as the basis for valuation of services

Summary/Abstract: The article presents the application of Activity-Based Costing for pricing of services on three markets which are subject to central regulations – the market of postal, telecommunications and health services. The experiences of the European Union members (including Poland) show new areas of application of Activity-Based Costing. They confirm that using this tool allows for controlling the costs of services provided as well as pricing on the basis of actual economic costing. Such an approach guarantees the transparency of the pricing process on the markets where it is particularly important. The first part presents the draft of the concept of Activity-Based Costing used in PPUP Poczta Polska (Polish Post). The authors describe the solution adjusted to the specific character of postal activities, which includes elements of Objective Activity- Based Costing and Time-Driven Activity-Based Costing. The second part presents the concept of Activity-Based Costing used by British Telecom in relation to valuation of services. Using adequate cost drivers allows costs to be attributed to objects which generate them. The third part describes the experiences of the European Union members with regard to using Activity-Based Costing for the pricing of medical services. These experiences have resulted in the implementation of this concept in valuation of health services on the Polish market.

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