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Changing economic environment, innovative production technologies and the need to obtain relevant information in decisionmaking, management determines the organizations to seek different approaches to identify economies of scale. Economies of scale are manifested as an effect of cost reduction. The article proposes a comparative analysis of two methods of establishing costs that allow the identification and quantification of economies of scale. The research proposes a distribution of indirect costs depending on the cause-effect relationship between activity and product. The research results show a cost difference in the case of implementing the Activity-based costing (ABC) cost system, thus recognizing the usefulness and compatibility of the method.

Model of indirect Expenses Distribution for Determining Economies of Scale