RACHUNEK KOSZTÓW DZIAŁAŃ – BADANIE ROZWOJU PUBLIKACJI W POLSKICH CZASOPISMACH
ACTIVITY BASED COSTING – RESEARCH ON DEVELOPMENT OF PUBLICATIONS IN POLISH MAGAZINES

Summary/Abstract: Activity Based Costing is one of the most commonly used solutions from the strategic management accounting instruments in business practice. The aim of the article is to present the state of scientific achievements of Polish accounting in the field of popularization and application of Activity Based Costing in Poland based on articles published in selected Polish journals. Methodological research was carried out on a group of journals registered in the BazEkon database as well as the journal „Controlling and Management Accounting”. Applied research method are literature studies. This article has cognitive values because it contains a synthetic overview of the state of Activity Based Costing knowledge.

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