Wykorzystanie rachunku kosztów działań do planowania kosztów banku
Use of activity based costing to plan bank’s costs

Summary/Abstract: In recent years, there has been an increased need for full, comparable and reliable information on the costs and financial results achieved by companies. In the conditions of Polish economy transformation and progress in business conducting, which has been made in the 20th century and which is still happening, managing business causes the necessity to use modern management tools in the field of accounting. Controlling, management accounting and cost accounting are instruments that support managers in making rational decisions. Cost accounting is a crucial category in the accounting of every company. Managing the costs of a company is one of the major decision-making areas for its management board. The article presents the role and importance of activity based costing in the effective management of a modern enterprise.

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