In the paper the possibilities of using the time spent on realization of individual activities as a parameter for allocating the costs of resources to activities in Activity Based Costing are presented. The authors describe the construction of a resources cost driver based on this time. They...

Nowadays the problem of efficient costs management affects not only the manufacturing industry concentrated on profits. Many factors, above all the managers awareness, cause that every institution is trying to find solutions which ensure information support in cost area. This is an important...

The article presents the implementation of Balanced Scorecard for processes and activities. This method (ZKD) could be cascaded not on the functional structure of the organization but on processes and activities. Due to the bottom up orientation there can be noticed different aspects (important...

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...

The article presents the findings of process approach in Polish companies. It also presents consequential difficulties with the process management. It has been shown that the majority of firms this particular approach. However it meets consequential difficulties with the process identification...

In the paper we discuss the problem of selecting one investment project from a set containing several projects in the situation when their parameters (above all the cash flows) are still unknown exactly. In such a situation the choice of one project is not unequivocal. While taking similar...

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...

The balanced scorecard is a management system that enables organizations to clarify their vision and strategy and translate them into action. In four perspectives it can catch most important targets of the firm. Activity Based Costing (ABC) is a method which can estimate cost of process and...