One of the many economic tools used by management in making important decisions is the
cost account. It is used, inter alia, to calculate the unit cost for the needs of pricing policy. The article
presents an alternative to the traditional models of the cost account; the activity based costing (ABC),
in which indirect costs for cost objects are innovatively accounted for. According to the assumptions of
this model, the reason for the costs in the enterprise unit are activities involving the resources of the
enterprise. Indirect costs are subject to settlement for the identified activities, without which the creation
of the product is not possible. Such cost accounting for cost objects ensures that the calculated product
price more reliably corresponds to the economic reality of the company, which has a significant impact
on the profitability of the products and the entire enterprise.
REFERENCES(7)
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Dobija D., Kucharczyk M. (red.), 2009, Rachunkowość zarządcza. Teoria i praktyka. Aspekty behawioralne, Wydawnictwa Akademickie i Profesjonalne, Warszawa.
Kuczyńska-Cesarz A., 2018, Koncepcja wybranego rachunku kosztów a procesy decyzyjne w przedsiębiorstwie, „Nowoczesne Systemy Zarządzania”, t. 13, nr 4.
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