| Autor: Przemysław Mućko, Magdalena Janowicz | 363 |
Strony: 363-375
pełen tekst
TIME DRIVEN-ACITIVITY BASED COSTING (TD ABC) IN OPERATIONAL CONTROLLING OF ENTERPRISES
Summary
In order that functions and tasks of operational controlling could be properly fulfi lled, it is necessary to use appropriate tools and instruments. The paper presents the basic concept of TD ABC and possibilities of its use as a tool of operational controlling. It also points out advantages of using TD ABC.
pełen tekstTIME DRIVEN-ACITIVITY BASED COSTING (TD ABC) IN OPERATIONAL CONTROLLING OF ENTERPRISES
Summary
In order that functions and tasks of operational controlling could be properly fulfi lled, it is necessary to use appropriate tools and instruments. The paper presents the basic concept of TD ABC and possibilities of its use as a tool of operational controlling. It also points out advantages of using TD ABC.