PL
W opracowaniu przedstawiono założenia i koncepcję wprowadzenia rachunku kosztów działań (Activity Based Costing) w przedsiębiorstwach rolniczych. Wykorzystanie tego rachunku umożliwia wiarygodne odzwierciedlenie przyporządkowania kosztów pośrednich do wytwarzanych produktów i uwzględnienie skali działalności, przez przyjmowanie większej liczby podstaw ich podziału.
EN
In the paper is presented rules of costing with defining the possibilities in utilization a calculation of costs in agricultural farms. The usage of this account permits more sensitively to assign all costs to each cost objects, mainly concentrating on indirect costs. The high accuracy reproduce in fact incurred costs and results from the possibilities of usage with the greater number of carried indirect costs and account for resources on each activity. Furthermore it follows the attribution of costs to objects across the activities In the agriculture the utilization of ABC is being used with difficulties in view of the biological character of the production and the occurrence of products with have not of goods character. Taking under consideration the specificity of the agricultural production, it is indicated that the activity based accounting could be used to the calculation of costs in agricultural enterprises.