Kalkulacja kosztów jakości produkcji jednostkowej i małoseryjnej

Radical changes of product designing and production that are characterized by growing competition, global market and development of computer aided management systems. Globalization of the market economy exerts fundamental influence on products quality, development of technology in enterprises, machine tools used and work techniques applied by engineers. Global market economy is also conducive to the balance of supply and demand level of offered products. That is why the competition between firms is still growing. The competition strategy in present economy is based on aspiration for cost reduction and simultaneous assurance of products quality and functionality. Especially the specificity of piece and small batch production requires efficient management systems and searching for areas of cost reduction. Efficient management of quality assurance processes depends on accurate cost data of these processes. Piece and small batch production is characterized by high share of indirect cost within production total cost. Moreover, that share shows permanently an increasing trend. That is why Activity Based Costing is the best tool that ensures high precision of cost calculation, determining cost structure and identifying causes of cost. The essence of Activity Based Costing and examples of its practical application are generally and theoretically presented in literature. However, it is impossible to find algorithms of calculation applied to peeuliarity of the industrial branch and conditions of enterprise's economic activity. It especially concerns small and medium enterprises manufacturing products in small batches or according to the order. The research problem presented in the paper concerns the product self cost and quality cost calculation. To this end the appropriate procedure and model of cost calculation based on the Activity Based Costing method have been worked out. Advantages of applying the Activity Based Costing meihod to determine the quality cost of the production process have been pointed. The verification of the presented method has been carried out on the example of the production of a gear wheel. Possibilities se basis of the Activity Based Costing method have been shown. The received results point at the need to continue research. Complex analysis of different processes in enterprise is possible using the presented method. It is justified to work out Activity Based Management system to manage processes and activities to increase profits. That system should include analysis of factors that generate cost, activities analysis and efficiency measurement.