Uproszczony model wdrożenia rachunku kosztów działań sterowany czasem, bazujący na podejściu dwuetapowym

The article presents a suggested approach to implementing the Time-Driven Activity Based Cost Accounting (TD ABC), consisting of two stages. The first step — intermediate in relation to full implementation — is to determine the costs of activities and processes. This approach allows for process management in accordance with the horizontal axis of the CAM-I model and, as proven by the conducted empirical research, it can be implemented within 4 man-days of the implementation team’s work. The most important benefit of dividing the implementation into two steps is that the company gets the information that is useful for management — on the costs of processes, the process assessment measures, and the costs of untapped potential. In view of the previous research linking the success of the ABC implementation with managerial support, it can be assumed that the adoption of a two-step implementation approach will have a positive impact on the dissemination of the TD ABC model.