Dysfunkcje rachunku kosztów działań pomiotu świadczącego usługi powszechne
Dysfunction of activity based costing of a universal service entity

Summary/Abstract: Some traders operate in the market economy within the framework of the socalled regulated markets. Adjustment of the part of the market is most often associated with the provision of the public products or services referred to as universal. The aim of the article is the assessment used by the postal operator activity based costing (ABC) in the context of suitability to estimate the cost of universal service and not common (business), taking into account the use of a cost accounting system for both areas. The thesis of the article is that a call in one system, the cost calculation for regulatory and business practice can pose a lot of problems with the quality of the information collected, mainly resulting from the dysfunction of the used cost accounting. The article concludes that it is not possible to use the ABC account according to the requirements of the regulator, which fulfills both the requirements in terms of management information.

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