Wdrożenie rachunku kosztów działań w średniej wielkości firmie produkcyjnej
Activity based costing implementation in the medium sized production company

Summary/Abstract: This paper aims to present selected problems in ABC implementation in medium sized production companies and particularly to analyse the process of implementation itself, the structure of the model, the types of analyses prepared using the ABC model and the methods the information is used. The decision to undertake research in this field was on the one hand motivated by the author’s interests and on the other by the lack of publications in the field of activity based costing characterizing the process of ABC implementation and effects of this process in depth.

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