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- Title
PROCESS APPROACH IN ENTERPRISE AIDED WITH ACTIVITY BASED COSTING.
- Authors
KOLOSOWSKI, Mariusz; CHWASTYK, Piotr
- Abstract
The discussion about process cost definition issue realized in enterprise in the context of effective management of these processes has been carried out in this paper. This work also described essence of process management and difficulties linked with measurement and improvement of processes. Particular attention has been given to precise process cost calculation issue as an element necessary to fully bring into effect process approach guidelines. Next the discussion was carried out on imperfection of traditional methods of cost calculation and method ABC was suggested as a tool which facilitates precise process cost determination together with its structure and consistently improvement of these processes.
- Subjects
COST effectiveness; INDUSTRIAL costs; COST analysis; ENGINEERING economy; MANUFACTURING processes; PRODUCTION engineering; INDUSTRIAL efficiency; COST accounting; COST estimates
- Publication
Annals of DAAAM & Proceedings, 2009, p1117
- ISSN
1726-9679
- Publication type
Article