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...

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...

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...