Definiowanie struktury modelu rachunku kosztów działań dla portu lotniczego w systemie SAS Activity-Based Management
Defining the structure of Activity-Based Costing model for an airport in SAS Activity-Based Management System

Summary/Abstract: In the paper the author discusses circumstances under which Activity-Based Costing (ABC) can be applied in service enterprises and points out the lack of literature describing procedures of ABC implementation in IT environment. Next, the structure of ABC model for the Bydgoszcz Airport is presented. Particular attention is given to the procedure of the model implementation in the environment of SAS Activity-Based Management system.

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