@misc{Dylewski_Marek_Możliwości_2007,
 author={Dylewski, Marek},
 year={2007},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1174, s. 130-137},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={Process management needs the change of philosophy in spending public funds, first of all, it requires a construction of modern activity-based costing where classical costing form is not useful. Therefore, there is necessity to adopt accomplishments of management accounting. Standard budget statements are useless because they respond to a line item budget with a branch structure. A possibility of implementation of the new looking on local government activity is the main objective of the article.},
 type={artykuł},
 title={Możliwości zastosowania rachunku kosztów działań w działalności jednostek samorządu terytorialnego},
}