Planowanie kosztów w ujęciu procesowym
Cost planning in the process perspective

Summary/Abstract: An ever-growing volatility and unpredictability of the business environment are making the future of an enterprise a big unknown. Rising and often individual needs and requirements of buyers, intense global competition and the growing dynamics of changes to the business environment have made enterprises look for a new model of operating aimed at delivering their objectives. This can be made possible thanks to an organization of an enterprise oriented on processes. The optimization of such activities requires inter alia their cost planning. The paper presents a possible method of cost planning in the process perspective.

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