@misc{Kowalski_Michał_Jerzy_Modelowanie_2007,
 author={Kowalski, Michał Jerzy},
 year={2007},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1174, s. 310-321},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The article treats the problem of modeling the costs of cost objects in the Activity Based Costing. The current state of knowledge is presented and the issues which still need solutions emphasized. The author propose a formal description, definitions and a graphical notation to model the costs of cost objects. The article also describes the application of some issues referring to the entity-relationship modeling to solve the identified problems. A practical example presenting the application of the presented proposals is also included. (},
 type={artykuł},
 title={Modelowanie kosztów obiektów kosztowych w rachunku kosztów działań},
}