Rachunek kosztów działań jako jedna z metod zarządzania kosztami łańcucha dostaw
Activity-Based Costing as one of the methods of supply chain management

Summary/Abstract: Effective supply chain management is based on the integration of information and implementation of appropriate methods in the whole chain. In terms of global competition, cost management of the supply chain is a basic system enabling efficiency improvements. For this purpose, the system requires specific methods and tools, generating detailed cost information for all activities and processes in the supply chain, enabling the performance measurement and making rational decisions. The article presents possibilities of application and benefits offered and limitations of the implementation of the Activity-Based Costing method in the environment of the supply chain.

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