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...

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...