The issue of cost calculation of processes pursued in enterprise in the context of effective management of these processes has been carried out in the paper. The essence of process management and difficulties linked with measurement and improvement of processes in organizations have been described. Next the discussion concerns the imperfection of traditional methods of cost calculation. The cost calculation method based on Activity Based Costing has been proposed to enable precise processes cost determination together with its structure and continuous improvement of these processes. Finally, benefits and difficulties related to the implementation of the proposed method have been pointed out.
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