@misc{Klaus_Agata_Kalkulacja_2007,
 author={Klaus, Agata and Kowalski, Michał},
 year={2007},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1174, s. 257-267},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={Universities require a wide range of cost information to deal with a variety of management decisions. Using such techniques as Activity-Based Costing (ABC) in teaching area, give them a possibility co gain better understanding of teaching costs, assess the financial viability of different courses/programs and determine the cost-effectiveness of different teaching methods. This paper presents a way in which the ABC can be used in calculating teaching costs. It describes the steps involved in implementing the ABC in a selected department of Wroclaw University of Technology and gives some examples of the profits which result from using the ABC.},
 type={artykuł},
 title={Kalkulacja kosztów kształcenia w uczelni wyższej na podstawie rachunku kosztów działań},
}