Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

ISSN: 2450-7741    OAI    DOI: 10.18276/frfu.2018.94/1-17
CC BY-SA   Open Access 

Issue archive / 4/2018
Behawioralne implikacje wdrożenia i stosowania rachunku kosztów działań w przedsiębiorstwie
(Behavioral implications of implementation and use of activity based costing in an enterprise)

Authors: Elżbieta Jaworska
Zachodniopomorski Uniwersytet Technologiczny w Szczecinie, Wydział Ekonomiczny, Katedra Ekonomii i Rachunkowości,

Teresa Kiziukiewicz ORCID
Uniwersytet Szczeciński, Wydział Nauk Ekonomicznych i Zarządzania, Instytut Rachunkowości,
Keywords: activity based costing behavioral factors behavioral aspects in a cognitive and motivational perspective
Year of publication:2018
Page range:12 (197-208)
Klasyfikacja JEL: M41
Cited-by (Crossref) ?:


Purpose – determination of behavioral aspects limiting the managerial usefulness of activity-based costing (ABC) from a cognitive and motivational perspective. Design/Methodology/approach – the method of source analysis, including domestic and foreign litera-ture, was used. Findings – the article indicates the reasonableness of implementing and applying ABC in the cost man-agement in the current conditions. At the same time, the purposefulness of considering behavioral inter-actions considered from a cognitive and motivational perspective was emphasized. Originality/value – in the dynamically changing conditions of management, it is not enough to limit to the reporting cost account, but the managerial variations of the cost account should be implemented. The added value of the article is the indication of ABC as a cost management tool and consideration of behavioral threats for its implementation and functioning. Two groups of threats have been character-ized - of a cognitive and motivational nature.
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