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The use of time consecrated to the realization of individual activities as a parameter to allocate resources cost to activities in Activity Based Costing
Kowalski, Michal, (2006)
Implementation of Activity Based Costing method in commercial company – case study
Kuchta, Dorota, (2004)
Activity Based Costing: cost analysis of dean’s office at universities
Klaus, Agata, (2007)