SOME POSSIBILITIES FOR APPLYING THE ACTIVITY-BASED COSTING APPROACH IN THE MEAT-PROCESSING INDUSTRY – STRATEGIC ASPECTS

Authors

Keywords
strategic management accounting, costing approaches, activity-based costing, indirect production costs, meat-processing enterprises.

Issues related to cost calculation are becoming increasingly significant in the competitive environment in which modern economic entities operate. The continuous improvement of the activity-based costing approach and its expansion in a strategic aspect have led to its widespread global application across various industries. Strategic analysis based on the activity-based costing approach provides conditions for examining costs and managing profitability by products, services, and individual organizational units. Proper practical application of this approach can become a strategic advantage for companies in the meat-processing industry as well.

The authors of this study outline some strategic directions for the implementation of the activity-based costing approach in the meat-processing industry. The study concludes that the information output of the activity-based costing system is essential for management, both for making strategic decisions related to process analysis and for managing profitability and efficiency within the company.

JEL: M40, M41, L60.
Pages: 23
Price: 2 Points

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