Object's details: Uproszczony model wdrożenia rachunku kosztów działań sterowany czasem, bazujący na podejściu dwuetapowym

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• 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
   ;
  
  
  kalkulacja kosztów
   ;
  rachunek kosztów
   ;
  analiza kosztów procesu
• 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
  :
  Redaktor,
• Date issued:
  
  2017
• Date copyrighted:
  
  2017
• Resource Type:
  
  
  tekst
• Detailed Type:
  
  
  czasopisma online
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:94207  ; https://doi.org/10.19195/2084-4093.23.3.8  ;
  ISSN 2084-4093
• Language:
  
  pol
• Abstract Language :
  
  eng
• Relation:
  
  Acta Universitatis Wratislaviensis, ISSN 0239-6661 ; no 3807. Ekonomia, ISSN 2084-4093 ; 23/3, s.107-122
• WUL Catalog:
  
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:109884
• Is version of:
  
  
  Czasopisma Naukowe w Sieci
• Rights holder:
  
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.
• Location of original object:
  
  
  Biblioteka Wydziału Prawa, Administracji i Ekonomii
• Autor opisu:
  
  WR U/PAdjm

Object is located in the collections:

Additional information

• Creation date: 2019-01-26
• Last modification date: 2024-08-30
• Content object's number of views: 282
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• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/94207/PDF.json