Zarządzanie kosztami działań - propozycja rozwiązań dla małych przedsiębiorstw

The paper presents summation of tract realized in Nagaba Company. Activity Based Management ABM is already known in practice as a very important tool for strategic, process management. This method is more popular in large enterprises, because of system needs and project size. But ABM is also useful in small enterprises, it aids in management activities. ABM build for small enterprises, helps to fill up information gap and show s decision making direction. The paper includes: bibliography review, ABM proposition for small enterprises with implementation project, work results and summary.