Identyfikacja zasobów i rachunek kosztów zasobów w koncepcji rachunku kosztów działań na przykładzie przedsiębiorstwa produkcyjnego
Identification of resources and resources consumption accounting in the activity-based costing concept on the example of a large manufacturing company

Summary/Abstract: The enterprise resources and resources consumption accounting are one of the most important elements of the activity-based costing concept. The article describes the structure of ABC model developed for a large manufacturing company. Special attention has been given to cost accounts in the resource module. The process of defining resources cost accounts and the way of assigning costs by nature to resources cost accounts have been presented.

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