It is appropriate to note that Wnuk-Pel has given a comprehensive summary of the ABC adoption in various countries and companies across the globe. (...) For anyone interested in and keen on the topic, the book offers an outstanding reference source of management accounting, its background, implementation, and gaps in Poland. (...) In addition, the author has used a simple and easy to understand language. The book is a first-rate reading since it has answered many questions about ABC concepts in developing and developed countries. It is also an excellent reference material. Karim Charaf, Full Professor of Management Control - ISCAE, Casablanca, Morocco, Associate Professor at Burgundy School of Business, Dijon, France The monograph manuscript demonstrates an interesting and coherent research into ABC and ABM issues in Poland. The book provides evidence that the author conducted original research, and has made a significant contribution to the knowledge of the subject concerned. (...) I am convinced that the book will find a broad and grateful audience in Europe and outside especially among researchers, students and financial managers. Toomas Haldma, Professor of Accounting, Faculty of Economics and Business Administration, University of Tartu, Estonia The reviewed book is very valuable and fills the gap in Polish literature. It summarizes and puts in order research done in the country so far and also enables to be drawn conclusions about activity-based casting diffusion and ways of using information from ABC in Polish companies. Owing to broad literature studies and empirical research, the book gives a complete picture of the condition and development of theory and practice of activity-based casting in Poland. Monika Marcinkowska, Associate Professor, Institute of Finance, Banking and lnsurance, Faculty of Economics and Sociology, University of Łódź, Poland