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...