Implementacja rachunku kosztów działań w średniej wielkości polskim przedsiębiorstwie
Activity based costing implementation in a medium sized polish company

Summary/Abstract: This paper aims to present selected problems in ABC implementation in medium sized companies in Poland and particularly to analyse the process of implementation itself, the structure of the model, the types of analyses prepared using the ABC model and the ways the information is used. The decision to undertake research in this field was on one hand motivated by author’s interests and on the other by the lack of publications in the field of activity based costing written by academics taking part in ABC/M projects. The survey shows that the first model of activity based costing implemented in company does not have to be optimal. Companies can learn on their own mistakes and they improve existing activity based costing systems, so that they can deliver answers to the essential strategic questions. The case study made shows that activity based costing implementation is a difficult process. The evidence found has positively verified the hypothesis that during ABC implementation companies encounter the problem of insufficient human resources, but for the argument about high implementation costs evidence was not found. The conclusions from the case study can not of course be generalized, because only one company was analysed. To generalize conclusions from the survey it is necessary to carry out research on a bigger and more representative sample of companies.

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