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Title:

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

Alternative title:

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

Creator:

Raulinajtys-Grzybek, Monika   Frydziński, Krzysztof

Subject and Keywords:

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

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

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Dybał, Mariusz. Red.

Date issued:

2017

Date copyrighted:

2017

Identifier:

ISSN 2084-4093

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.

Autor opisu:

WR U/PAdjm