Analiza funkcjonowania systemów ABC w przedsiębiorstwach działających w Polsce
Analysis of ABC systems application in Polish enterprises

Summary/Abstract: The purpose of this paper is to explore the application of activity-based costing in companies in Poland, and more specifically, to analyse problems in ABC implementation, the structure of ABC systems and the ways in which ABC information is used. Findings of the research have both practical and theoretical implications. First, from the practical point of view, future implementers of ABC systems should be aware of factors actually influencing ABC implementation as well as problems which can be encountered during the implementation process. Managers considering activity-based costing implementation may see the level of detail and methods of constructing an ABC information model. They may also benefit from the knowledge of how information generated by an ABC system is actually used by companies. All this may help to make a better decision about ABC implementation and if the decision is to implement ABC, it may help to do it successfully. From the theoretical point of view the research carried out makes it possible to establish a general tendency: modifications in costing systems applied in Polish enterprises and development of management accounting practices such as ABC follow the same general direction as management accounting practice in the world.

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