Historyczne i metodologiczne aspekty rachunku kosztów działań
Historical and methodological aspects of Activity-Based Costing

Summary/Abstract: This paper presents major stages in the evolution of the Activity- Based Costing approach. The issues addressed include: - historical sources of the ABC conception found both in the practice and theory of management accounting, - the principles of one- and two-dimensional costing systems, with a particular focus on the role of CAM-I and the deveIopment of ABC models, - the naturę of Activity-Based Management. The paper also elaborates on the perspective of accounting for costs in the ABC model in the context of three basie cost classifications. Another issue addressed is terminology relating to the ABC conception and rules for identifying the elements of Activity-Based Costing. Systems implemented in practice (number of activities, types cost drivers).

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