Zastosowanie systemu Activity-Based-Costing na potrzeby szacowania kosztów obsługi klienta

• Autorzy: Monika Kotowicz-Śwital

Warianty tytułu

EN

AN APPLICATION OF ACTIVITY BASED COSTING SYSTEM FOR ESTIMATING CUSTOMER SERVICE COSTS

• Języki publikacji: PL

Abstrakty

EN

Customer service costs arise as an outcome of enterprise – customer relation. Their level and structure results from the complexity of services provided to the customer. Because of the diversity of customer requirements with respect to the manner of purchasing products and the scope of services required differences in customer service costs arise between particular clients. For precise determination of the cost of handling each customer it is necessary to divide these costs according to the criterion of possible assignments to the units of calculation, namely the customers. It is also necessary to apply the management accounting tool - a system of Activity-Based-Costing.

Słowa kluczowe

EN

ACTIVITY BASED COSTING SYSTEM; ESTIMATING CUSTOMER SERVICE COSTS

• Wydawca: Wydział Zarządzania - Uniwersytet Gdański
• Czasopismo: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Rocznik: 2011
• Tom: 1
• Numer: 2
• Strony: 147-155

Twórcy

autor

Monika Kotowicz-Śwital

• PWSZ w Gorzowie Wlkp.,