Stopień wdrożenia rachunku kosztów działań w przedsiębiorstwach województwa warmińsko-mazurskiego w świetle badania ankietowego
The range of application of Activity-Based Costing by companies in the region of Warmia and Mazury

Summary/Abstract: Activity Based Costing is becoming increasingly widely used all over the world as confirmed by numerous research studies. The main aim of this paper is to present the results of research concerning the use of cost accounting within Polish companies in Warmia and Mazury. Research findings show that many enterprises have decided to implement Activity Based Costing. Most of these enterprises are private companies with a high percentage of foreign capital and over 1 000 employees.

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