@misc{Karmańska_Anna_Ewolucja_2006,
 author={Karmańska, Anna},
 year={2006},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2006; nr 1136, s. 151-163},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The paper describes a new concept of cost analysis which is known as Time Driven Activity Based Costing (TD ABC). The main goals of this article are: to underline differences between traditional concept of ABC and TD ABC, to point out two dimensions of cost analysis which is focused on activities of business entity and to specify critical stages in analysis of cost activities necessary to be taken on before reengineering of activities.},
 type={artykuł},
 title={Ewolucja rachunku kosztów działań w kierunku oparcia na czasie a analiza wartości działań},
}