ACTIVITY-BASED COSTING AS AN INNOVATIVE TOOL FOR THE MANAGEMENT OF FOOD PROCESSING ENTERPRISES IN THE KUYAVIAN-POMERANIAN PROVINCE.

Processes are important elements of enterprise knowledge. This publication describes the possibilities of the transfer of knowledge and innovations from science to business. A reference model for Activity-based Costing (ABC) for a medium-sized food processing company in the Kuyavian-Pomeranian Province is presented in this paper. Attention is paid to production processes which are specific in this industry and important for the quality assurance of products. The author presents steps of model implementation to dedicated software and the possibilities for managers to make decisions on the basis of ABC. [ABSTRACT FROM AUTHOR]