Identyfikacja procesów i rozliczenie kosztów w koncepcji rachunku kosztów działań na przykładzie przedsiębiorstwa produkcyjnego
Identification of processes and cost accounting in the activity-based costing concept on the example of a large manufacturing company

Summary/Abstract: Processes and activities are one of the most important elements of the activitybased costing concept. Their identification is the base for the construction of the ABC model. The article describes processes and activities of a large manufacturing company from the food industry. The steps of activity unit in ABC model designing are described in the paper. The ways of assigning resources cost to activities and allocating cost of activities to cost objects are presented.

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