869568968

869568968



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Evaluation ofcosts and profitability ofseruices applying the SAS...

Figurę 3. Cost centres in the actiyity module

Source: Own elaboration.

The cost centre structure as well as cost accounts for one of the cost object groups, namely Ryanair carrier, are given in Fig. 4.

The ABC model implementation in the SAS ABM environment at successive steps involved defining the resource cost driver and the



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