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Uproszczony model wdrożenia rachunku kosztów działań sterowany czasem, bazujący na podejściu dwuetapowym

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Title: Uproszczony model wdrożenia rachunku kosztów działań sterowany czasem, bazujący na podejściu dwuetapowym

Creator:

Raulinajtys-Grzybek, Monika ; Frydziński, Krzysztof

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Dybał, Mariusz. Red.

PLMET:

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Alternative title:

A simplified model for the implementation of a Time-Driven Activity Based Cost Accounting (TD ABC) approach, consisting of two stages

Description:

Od 2013 pt.: Ekonomia - Wroclaw Economic Review

Abstract:

The article presents a suggested approach to implementing the Time-Driven Activity Based Cost Accounting (TD ABC), consisting of two stages. The first step — intermediate in relation to full implementation — is to determine the costs of activities and processes. This approach allows for process management in accordance with the horizontal axis of the CAM-I model and, as proven by the conducted empirical research, it can be implemented within 4 man-days of the implementation team’s work. The most important benefit of dividing the implementation into two steps is that the company gets the information that is useful for management — on the costs of processes, the process assessment measures, and the costs of untapped potential. In view of the previous research linking the success of the ABC implementation with managerial support, it can be assumed that the adoption of a two-step implementation approach will have a positive impact on the dissemination of the TD ABC model

Date issued:

2017

Identifier:

oai:repozytorium.uni.wroc.pl:94207 ; doi:10.19195/2084-4093.23.3.8

Language:

pol ; eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661 ; no 3807. Ekonomia, ISSN 2084-4093 ; 23/3, s.107-122

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2017

Autor opisu:

WR U/PAdjm

Subject and keywords:

time-driven activity-based costing cost accounting implementation process cost analysis

Object collections:

Last modified:

Feb 25, 2019

In our library since:

Jan 26, 2019

Number of object content hits:

8

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/101315

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Uproszczony model wdrożenia rachunku kosztów działań sterowany czasem, bazujący na podejściu dwuetapowym Feb 25, 2019

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