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rachunek abc
rachunek abc
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etap 1
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okreslenie obiektow kalkulacji kosztow
etap 2
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identyfikacja dzialan
etap 3
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identyfikacja zasobow zuzywanych na dzialanie
etap 4
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zebranie informacji o poniesionych kosztach zasobow
etap 5
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kalkulacja kosztow dzialan przy pomocy nosnikow zasobow
etap 6
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kalkulacja kosztow obiektow przy pomocy nosnikow kosztow dzialan
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