Studium przypadku zastosowania rachunku kosztów działań w policji angielskiej
Case study of activity based costing implementation in English police forces

Summary/Abstract: The article presents a study of implementation of activity based costing in the police forces in England. During almost 20 years ABC method went through from recommendations, voluntary and mandatory application to discontinuation. The analysis shows that the method applied in the police was rather an activity-based full cost accounting than true activity-based costing. Moreover, the costing method was not integrated with performance measurement.

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