期刊名称：Scientific Journal of the Military University of Land Forces
印刷版ISSN：2544-7122
电子版ISSN：2545-0719
出版年度：2011
卷号：160
期号：2
页码：312-322
DOI：10.5604/01.3001.0002.3011
出版社：Military University of Land Forces
摘要：The paper presents theoretical foundations and formal notation of Activity Based Costing (ABC) as well as a case study of its pilot implementation in one of the dean offices of Wroclaw University of Technology. It indicates advantages linked to the application of Activity Based Costing at universities, simultaneously drawing attention to problems and cost involved.
关键词：rachunek kosztów działań; zarządzanie kosztami działań dziekanatów; szkolnictwo wyższe
