A growing number of companies are implementing modern cost accounting systems, such as activity-based costing (ABC). This book analyzes the general development and diffusion of ABC and its effect on Polish companies. It analyzes ABC literature in Polish journals and its implementation, structure, and benefits. It also compares general surveys and case studies with similar research conducted in Poland and throughout the world.
Tomasz Wnuk-Pel is associatepProfessor in the Department of Accounting, Faculty, and Management at the University of L?dz, Poland. His research interests concern methods of operational and strategic management accounting and especially diffusion of innovations and estimation of their implementation success. He is also vice president of RaFib Sp. z o.o., a consulting company that specializes in designing and implementing modern management accounting methods.