Rachunek kosztów działań a outsourcing
Activity-based costing vs. outsourcing

Summary/Abstract: The research objective was to demonstrate that the use of the CVP concept could lead to erroneous outsourcing decisions (rejection of profitable outsourcing offers) and to formulate also erroneous critical formulas for the minimum volatility coefficient of cost of dedicated resources used and for the maximum price per component. Research tools were ABC as a resource management concept and numerical example. The formulas for the minimum volatility coefficient of cost of dedicated resources used by the product component and the maximum price of this component were given. ABC decision criteria for outsourcing are met when the actual volatility coefficient is not less than the minimum one or alternatively when the actual price per component is not greater than the maximum one. The numerical example provided the use pattern of the found theoretical solutions for making the right outsourcing decisions in an enterprise

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