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The paper presents a proposal of the Activity Balance Scorecard (ABSC). It is a combination of Activity Based Costing and a modification of Activity Based Management. Contrary to the traditional cascading of the Balanced Scorecard to organisational structures, ABSC is constructed directly for...
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W artykule przedstawiono studium przypadku wykorzystania zrownowazonej karty dzialania (ZKD), bedacej przeniesieniem idei BSC na poziom procesow i dzialan. ZKD bylaby budowana dla tych procesow i dzialan, ktorych koszt wyliczony za pomoca metody rachunku kosztow dzialan jest wysoki. ZKD bylaby...
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