Zasobowo-Procesowy Rachunek Kosztów Narzędziem Wspomagającym Rozwój Spółdzielni Mleczarskiej Spomlek
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The aim of the work was an analysis and an evaluation of Resource and Process Consumption Accounting
which have been initiated from 2010 in dairy co-operative Spomlek. Introduced account of charges is
characterized by transparency and concentration on the most important elements i.e. resources, actions
and cost objects (products and customers). The particularly important factor which contributed to success
of initiating of the new system was the possibility of reference of cost data to physical sizes administered by
managers. The cost-awareness was increased among employees by the cross sectional analysis of action
costs and resources - from the moment of gaining raw material until the sales of ready products. It means a
mapping of flow path of product and an appraisement of value added on different stages of life of the product.
Carried out analysis of resource and process consumption accounting in SM Spomlek confirms that it is an
essential tool to servants of development.