Barriers of Activity-Based Costing Implementation in Polish Companies



The book aims to determine the level of ABC diffusion and identify the barriers to adopting this system in Polish companies. lt focuses mainly on: (a) the factors which facilitate ABC implementation, (b) the ways that information from ABC is used, the key reasons underlying inadequate interest in ABC implementation, and the key difficulties related to ABC implementation.“Since the topic of ABC has been around for many decades, same businesses have received benefits in implementing it while others have not. This issue is raised in an interesting way in the book and it fills a gap in current knowledge. The book provides a critical review of the topics on ABC. This book is not only informative, but the discussion makes the reader well-aware of the advances in ABC. Practical implications and quality innovative ideas are presented. In summary, the book expresses the case for ABC excellently”.Prof. Kanitsorn Terdpaopong, Rangsit University, Bangkok, Thailand