Wpływ wdrożonego modelu rachunku kosztów na zakres uzyskiwanej informacji zarządczej
The influence of implemented activity based costing model on the range of management information

Summary/Abstract: The article presents results of the research on utilization of activity based costing in Polish companies. The purpose of the research was to verify if the cost accounting system implemented by a company meets the criteria of activity based costing system structure and functionality and to determine if it can provide high quality management information . The article defines the minimal and desired model of activity based costing and its influence on the range of management information provided by the cost accounting system. The authors verify the theoretical assumptions by confronting them with the results of two empirical studies.

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