Wnuk-pel, Tomasz

Management accounting innovations : the case of ABC in Poland Tomasz Wnuk-pel - 2nd ed. - Krakow : Jagiellonian University Press, c2015. - 236 p. : ill. ; 25 cm.

Machine generated contents note: ch. 1 The origin and development of activity-based costing 1.1.Precursors of activity-based costing 1.2.Development of activity-based costing in 1984 1989 1.3.Development of activity-based costing in 1989 1992 1.4.Development of activity-based costing after 1992 1.5.Activity-based management 1.6.Summary and conclusions ch. 2 Modified versions of activity-based costing 2.1.Time-driven activity-based costing and resource consumption accounting 2.1.1.Time-driven activity-based costing 2.1.2.Resource consumption accounting 2.1.3.TD ABC and RCA compared 2.2.Comparison of ABC, TD ABC and RCA 50 More.

A growing number of companies are implementing modern cost accounting systems, such as activity-based costing (ABC). This book analyzes the general development and diffusion of ABC and its effect on Polish companies. It analyzes ABC literature in Polish journals and its implementation, structure, and benefits. It also compares general surveys and case studies with similar research conducted in Poland and throughout the world.

978-8323338116


Activity-based costing--Poland
Activity-based costing