The aim of the article is to show the usefulness of modern cost management tools in improving the efficiency of the use of company resources. Particular attention was paid to activity-based costing (ABC), including its latest concept of time-driven activity-based costing (TD ABC), target costing and kaizen costing. An important advantage of these tools is the continuous improvement of production processes and product quality, informing about activities leading to an increase in the efficiency of the company's operations in the future, about the size of resources unused in the company and related costs, as well as about possible current surpluses and shortages of operational capacity. The implementation of these tools enables more efficient use of resources and their allocation between cells. Thus, these tools support the systematic transition to a circular economy. In order to achieve this goal, the literature on the subject was reviewed and research was carried out among enterprises from the SME sector in the context of their knowledge of the assumptions of the circular economy concept and the tools used for management (including cost management).
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