-based systems and substantiate indirect costs dispensation most useful cost accounting system. The objectives of the work : explore … differences, advantages and disadvantages; to substantiate activity-based system used expediency, distributive of indirect costs …

In scientific literature costs, quality, innovations and time are recognized as the main factors of strategic … approach does not assign resources and costs to the specific activities. It identifies the different resource groups … (departments) in the company, their costs and their practical capacity. Based on this information the cost per time unit is …