Rachunek kosztów działań i analiza wartości kosztów ogólnych jako metody alokacji kosztów pośrednich na projekty
Activity based costing and the analysis of general costs value as methods of allocation of indirect costs on projects

Summary/Abstract: The article presents problems connected with the allocation of indirect costs on projects. It discusses the essence of projects and basic organizational structures within which they can be realized. The article pays attention to the meaning of reliable distribution of indirect costs on projects in the context of their profitability, as well as motivating the members of project groups. It shows basic dilemmas with the allocation of indirect costs on projects and possible solutions with taking into consideration traditional approach and chosen modern methods like activity based costing and analysis of general costs value.

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