Suitability of Activity – Based Costing for Lean Business Concept

Lean business concept is characterized by securing the required customer value, quick product delivery, elimination of all forms of waste both from production and from all business processes in the company. In order to successfully respond to such requests, company managers need an appropriate information base. One of the possible information bases is activity-based costing. The paper deals with the issue of application and suitability of activity-based costing for lean business concept.