A Case Study on Influence of T - D ABC on Realization of Lean Management Strategy

Irena Pawłyszyn, Izabela Kudelska, Agnieszka Stachowiak


Correct determination of costs of offered products, services or logistic processes is one of principal factors of efficient functioning of enterprises. It is particularly important today, in the era of increasing competition, where the cost of the service grows along with the quality of the service.

Authors’ belief that processes create the value important for the customer, resulted in the performance of the analysis of logistic costs in a selected process from the area of electronic and traditional commerce and consequently, the example of an electronic warehouse was presented in which Time - Driven Activity Based Costing method was implemented.

The analysis is aimed at reaching the assumed level of quality of service. The goal of the analysis is to show areas that require special attention because of waste identified with Lean Management approach and introducing reasons to implement substantial changes in analyzed areas.


process; Ativity Based Costing; Time - Driven ABC; costs; Lean Management; sell

Full Text:



  • There are currently no refbacks.