@misc{Czubakowska_Ksenia_Warunki_2007, author={Czubakowska, Ksenia}, year={2007}, rights={Wszystkie prawa zastrzeżone (Copyright)}, description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1175, s. 64-71}, publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu}, language={pol}, abstract={The implementation of Activity Based Costing in postal in Poland is a multistage process which has been realized since 2003. The article presents a general concept of the implementation of Activity Based Costing, discusses Activity Based Costing and shows problems which may appear while its implementation. (original abstract)}, type={artykuł}, title={Warunki wdrożenia rachunku kosztów działań na potrzeby controllingu w oddziałach rejonowych Poczty Polskiej}, }