: Integracja rachunku kosztów działań sterowanego czasem i rachunku odpowiedzialności zorientowanego na procesy – wybrane aspekty
Integration of time driven activity based costing and process responsibility accounting – chosen aspects

Summary/Abstract: Managers and process owners in process-oriented enterprises should be helped with informed in decision-making. Process responsibility accounting is particularly important in this area. Reporting on process responsibility accounting is based on many measures. The most important are financial measures linked to the costs of processes and activities. The access to the cost information in this section is very important, so the role of time-driven activity based costing should play a special role in providing them. The aim of the article is to present the concept of process responsibility accounting and time-driven activity based costing, and to indicate their integration. The realization of this goal was connected with the use of critical review of literature as a basic research method.

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