Ocena celowości i możliwości wdrożenia rachunku kosztów działań w przedsiębiorstwach w Polsce
The assessment of the need and possibilities of the activity-based costing introduction in manufacturing enterprises

Summary/Abstract: The article presents the research results concerning the need and possibilities of introduction of Activity Based Costing (ABC). The research focused on big-sized manufacturing enterprises of Northern Poland, i.e. those that employed over 250 people. The authors have proposed their own evaluation method of the need and the chances of using ABC in a company. The share of indirect costs in the whole area of costs and variety of products, clients and suppliers was considered, as well as the profitability evaluation methods used by the organizations. On this base the authors try to determine whether the information costs of a product or a client unit can be distorted. Prospects of ABC introduction are discussed on the basis of the gathered opinions.

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