Zarządzanie procesami z wykorzystaniem rachunku kosztów działań
Process management using activity based costing

Summary/Abstract: Purpose - the paper is to present system of Activity based Costing and process management integration and the impact they have on each other. Design/Methodology/Approach - the purpose is achieved through analysis of national and international literature on both issues. Article attention was paid to the definition of key phrases: activity and processes. Findings - this paper presents both systems and shows how their can use together. Presented the elements of the management process in which you can use Activity Based Costing and profit of this integration. Originality/Value - the Article applies to current and important issue of contemporary accounting. It includes generally used tool - Activity Based Costing and more common in enterprise as processes management.

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