@misc{Kochalski_Cezary_Rachunek_2005,
 author={Kochalski, Cezary},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1060, s. 229-238},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={Activity based costing conception is the subject of assessment in this paper. It has been proved that activity based costing sometimes can not be useful in achieving competitive advantage by company. In the context of value management, client based costing is recommended. },
 title={Rachunek kosztów klientów vs. Rachunek kosztów działań},
 type={artykuł},
}