The use of time consecrated to the realization of individual activities as a parameter to allocate resources cost to activities in Activity Based Costing

In the paper the possibilities of using the time spent on realization of individual activities as a parameter for allocating the costs of resources to activities in Activity Based Costing are presented. The authors describe the construction of a resources cost driver based on this time. They suggest using it to allocate the cost of those resources which are difficult to allocate to activities, especially in the situation when it is too complex or too expensive to use other cost drivers. An example of the proposed cost driver application during the implementation of Activity Based Costing in a trade company is presented. In the paper special attention is paid to the dependence between the cost of information construction, maintenance and acquisition in an Activity Based Costing model and the precision of the cost allocation results.