Activity Based Costing System for a Medium-sized Trade Company

  • Arkadiusz Januszewski

Market competition drives companies at searching for new clients. Small and medium- sized entities often accept any client that would be willing to acquire their products, commodities and articles. However, there are numerous examples when not all customers render benefits, but some of them causing losses as well (Kaplan 2000), (Zielinski 2005). This seems to be a challenge for those companies that produce differentiated products or deal with customers who demand sophisticated packaging or special terms and distance deliveries (Cokins 1996), (Cokins 2001).


Contribution Margin Cost Driver Cost Object Trade Company Management Support System 
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Copyright information

© Springer Science+Business Media, LLC 2007

Authors and Affiliations

  • Arkadiusz Januszewski
    • 1
  1. 1.Department of Management Information SystemsUniversity of Technology and AgriculturePoland

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