摘要：The purpose of this paper is to explore the application of activity-based costing incompanies in Poland, and more specifically, to analyse problems in ABC implementation,the structure of ABC systems and the ways in which ABC information is used.Findings of the research have both practical and theoretical implications.First, fromthe practical point of view, future implementers of ABC systems should be aware offactors actually influencing ABC implementation as well as problems which can beencountered during the implementation process.Managers considering activity-basedcosting implementation may see the level of detail and methods of constructing an ABCinformation model.They may also benefit from the knowledge of how information generatedby an ABC system is actually used by companies.All this may help to makea better decision about ABC implementation and if the decision is to implement ABC, itmay help to do it successfully.From the theoretical point of view the research carriedout makes it possible to establish a general tendency: modifications in costing systemsapplied in Polish enterprises and development of management accounting practices suchas ABC follow the same general direction as management accounting practice in theworld.
其他摘要：Celem niniejszego artykułu jest analiza stanu rozpowszechnienia rachunku kosztów działań w przedsiębiorstwach w Polsce, w szczególności zaś analiza problemów pojawiających się w procesie wdrożenia, struktury systemów ABC oraz sposobów wykorzystania inform
