Pomiar sukcesu wdrożenia rachunku kosztów działań w przedsiębiorstwach działających w Polsce
Measurement of ABC implementation success in companies operating in Poland

Summary/Abstract: This study aims to analyze the satisfaction and benefits from ABC implementa-tion in Polish companies. More specifically, it aims to analyze the attitudes of the preparers and users of ABC information, the quality of ABC information, its utility and impact on the company. The research carried out to investigate these issues indicates a very positive at-titude of the respondents towards ABC implementation and confirms that the quality of information from ABC is substantially higher than the quality of infor-mation generated by traditional cost accounting in terms of all the examined fea-tures of information. Respondents confirm the positive influence of ABC on their work and point out that it is generally very useful. They evaluate positively the impact of ABC implementation on decision making, concentration on the compa-ny’s aims, innovativeness and communication between departments. However, the research results do not confirm the influence of ABC implementation on improve-ment of relations between departments or decrease in the amount of scrap. The study also showed that as regards the level of satisfaction with ABC implementa-tion there were no significant differences between the preparers and users of ABC information. In general, ABC implementation contributes to satisfaction of the needs of those preparing and using ABC information.

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