@misc{Dłubak_Marcin_Time_2006, author={Dłubak, Marcin}, year={2006}, rights={Wszystkie prawa zastrzeżone (Copyright)}, description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2006; nr 1136, s. 80-86}, publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu}, language={pol}, abstract={The article a new approach to Activity Based Costing which is called Time Driven Activity presents Based Costing and was created by Kaplan and Anderson. Difficulties arisen in traditional Activity Based Costing led to updated version of this cost accounting system called Time Driven Activity Based Costing. The article shows the simplicity of cost calculation under Time Driven Activity Based Costing and possibilities of modernizing and using this method in practice.}, type={artykuł}, title={Time driven activity based costing - metoda aktualizująca rachunek kosztów działań}, }