Behawioralne implikacje wdrożenia i stosowania rachunku kosztów działań w przedsiębiorstwie
Behavioral implications of implementation and use of activity based costing in an enterprise

Summary/Abstract: Purpose – determination of behavioral aspects limiting the managerial usefulness of activity-based costing (ABC) from a cognitive and motivational perspective. Design/Methodology/approach – the method of source analysis, including domestic and foreign litera-ture, was used. Findings – the article indicates the reasonableness of implementing and applying ABC in the cost man-agement in the current conditions. At the same time, the purposefulness of considering behavioral inter-actions considered from a cognitive and motivational perspective was emphasized. Originality/value – in the dynamically changing conditions of management, it is not enough to limit to the reporting cost account, but the managerial variations of the cost account should be implemented. The added value of the article is the indication of ABC as a cost management tool and consideration of behavioral threats for its implementation and functioning. Two groups of threats have been character-ized - of a cognitive and motivational nature.

• Details
• Contents