Alokacja kosztów pośrednich – etyka w rachunkowości zarządczej
Indirect cost allocation – ethics in management accounting

Summary/Abstract: The article presents the case of indirect costs allocation among two products. It shows that fair distribution of costs requires appriopriate usage of accounting methods and ethical awareness. Aritmethical corecyness is insufficient for faithful presentation of costs of goods and hence the aim of the paper is to present a case study that can be used in the classroom. An analysis of the case enables to discuss the alternative calculation methods together with decision-making process when ethical dillemma occurs. The paper raises a question about ethics when algebraic correctness is used in order to achieve assumed goals in the field of valuation of goods and emphasizes that overreaching principles of accounting are important in management accounting as well.

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