Koszty działalności pomocniczej i ich rozliczanie w przedsiębiorstwie farmaceutycznym – studium przypadku
Ancillary activities costs and their calculation in pharmaceutical enterprise – case study

Summary/Abstract: Ancillary activities cost calculation is a crucial issue in managerial accounting and controlling. Properly designed tools serving the allocation of ancillary activities costs and their further relation directly to a product,leading to enhancements in margins management. The paper presents and evaluates methods and tools used for ancillary activities costs calculation in pharmaceutical company, where ERP system did not manage well. The tool projected for controlling purposes to calculate ancillary activities costs and to make up for ERP’s shortages, despite its lesser complexity, served its purposes better, allowing to identify errors on the timesheets, which ERP system did not find. It shows that ancillary activities cost calculation should be properly designed and it ought to answer the specific needs ofeach enterprise. The article also contains further directions for the development of the implemented tool and its perspectives to become a part of a more complex controlling system.

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