@misc{Klaus-Rosińska_Agata_Activity_2011, author={Klaus-Rosińska, Agata and Kowalski, Michał Jerzy}, year={2011}, rights={Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy}, publisher={Uniwersytet Ekonomiczny we Wrocławiu}, description={Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2011; Nr 177, s. 62-70}, language={eng}, abstract={The article is a continuation of consideration contained in an article titled "Activity based costing - first step of calculation of teaching costs". The article describes information regarding the second step of the calculation according to the ABC, points to the problems encountered during project implementation and indicates further actions necessary to implement the activity based management (ABM).}, title={Activity Based Costing in Universities - Second Step of Calculation of Teaching Cost}, type={artykuł}, keywords={activity-based costing, cost calculation, teaching costs}, }