PROCES JAKO NOŚNIK KOSZTÓW W ACTIVITY-BASED COSTING
PROCESS AS A ACTIVITY DRIVER IN ACTIVITY-BASED COSTING
Author(s): Monika Stachura, Karolina ZielińskaSubject(s): Economy, Business Economy / Management, Micro-Economics, Financial Markets, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: Activity-Based Costing (ABC); process orientation; process; activity; activity driver; cost object
Summary/Abstract: The purpose of the essay is to determine the response of the accounting changes that have occurred in the cost account in the second half of the twentieth century. It presents the factors that caused these changes, and consequently forced entrepreneurs to search for innovative solutions. One of the methods which meets the need of entrepreneurs associated with the orientation process is Activity-Based Costing. Therefore, this essay has hypothesis that the process is cost driver in the Activity-Based Costing. In essay is presented the history and conception of Activity-Based Costing. Moreover, it shows steps of the identification of processes and advantages and disadvantages of involving this model. This essay allows to look at the problem of Activity-Based Costing in wider view, and proves that real cost driver in that model is process.
Journal: Journal of Capital Market and Behavioral Finance
- Issue Year: 1/2014
- Issue No: 1
- Page Range: 29-43
- Page Count: 15
- Language: Polish