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Arkadiusz Januszewski

activity cost driver as well as pointing to the cost accounting paths from resources through activities to cost objects1.

Figurę 4. Cost centers in the cost object module

Source: Own elaboration.

1

Examples of resource cost drivers, activity cost drivers and cost flow paths, as well as characteristics of dimensions used for cost centres and account centres defining are presented in [Januszewski, 2011,141-151].



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