@misc{Nita_Bartłomiej_Ewolucja_2007,
 author={Nita, Bartłomiej},
 year={2007},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1178, s. 82-92},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The paper describes the evolution of activity-based management taking as a starting point activity-based costing concept. In the first part of the article the origins and essence of activity-based costing were depicted. In particular the emphasis was put on the contribution made by the Consortium for Advanced Manufacturing-International (CAM-I). The second part of the paper explains how management accounting evolved from activity-based costing to activity-based management. Finally the ABM concept was described from both strategic and operational point of view indicating specific applications of these two areas. (original abstract)},
 type={artykuł},
 title={Ewolucja i zakres rachunkowości zarządczej uwarunkowanej działaniami},
}