摘要：We think that effective cost management under market economy, which is characterized by intensive competition, is based mainly on the system of costing and calculation which support the company´s management by relevant information needed for planning and control of costs as the basic subsystems of controlling oriented conception of management. When management of firm works with insufficient information it can cause considerable losses to owners. On the base of application specific methodology which we projected and on the base of reached results we can recommend implementation of alternative calculation system based on performed processes and activities.
关键词：management; process; activity based costing; make or buy; outsourcing
