جنبه های اقتصادی بهبود فرآیندهای شرکت

The following article presents issues of precise estimating of process cost using the method of cost account based on Activity Based Costing. The general question is why traditional cost calculation methods are not exact enough to determine the process cost of contemporary production processes and what solutions may be proposed to increase the accuracy of calculations. The article not only focuses on the limitations of traditional methods of the process costing and cost objects calculation but also points out the procedure of activity cost assignment including both indirect and direct costs. The described conception is presented especially in the context of processes improvement in organizations. Moreover, the advantages of proposed solutions and limitations of their implementation in manufacturing practice are shown.