Integracja rachunku kosztów działań i ekonomicznej wartości dodanej
The integration of Activity-Based Costing and Economic Value Added

Summary/Abstract: The paper presents a system that integrates the Activity-Based Costing with the Economic Value Added performance metric. Complete cost information is needed to make smart business decisions and this ABC/EVA system is a tool that helps to successfully manage both cost and capital. The management of any corporation is obliged to increase value for their shareholders and that means to produce and sell the products with the total cost lower than the operating income. Total costs include not only direct and operating costs, but also include capital cost expected by investors and creditors. The paper describes some reasons for switching to an integrated ABC/EVA system and illustrates the steps in implementing this integrated system according to N. Roztocki et al. The paper explains the procedure of distributing the company's capital charge to cost objects, also through a simple example. The nature of corporate value maximization and the Economic Value Added are also presented.

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