 METHOD TIME DRIVEN ACTIVITY BASED COSTING – LITERATURE REVIEWOleg Dejnega Journal of Applied Economic Sciences, 2011, vol. 5, issue 1(15)/ Spring 2011, 7-15 Abstract: This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to better assignment of costs to activities and their comparison with antecedent method Activity Based Costing. Paper shows the implementation of this method in the condition of manufacturing corporations, distribution centres, agriculture, but also in the field of services, especially in the hospitality. The article is trying to point out the benefits of this method for whole range of companies without difference to branch classification, determine base presumptions for implementation, but also disclose some drawbacks in the application of this new method in the practice with help of case studies, which have been published until this time. The aim of paper is to find out the base principles of method Time Driven Activity Based Costing in its right application. Keywords: Activity Based Costing; Time Driven Activity Based Costing; time equations; customer profitability analysis; costs of processes (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ush:jaessh:v:6:y:2011:i:1(15)_spring2011:p:125 Access Statistics for this article Journal of Applied Economic Sciences is currently edited by Laura Stefanescu More articles in Journal of Applied Economic Sciences from Spiru Haret University, Faculty of Financial Management and Accounting Craiova Contact information at EDIRC. |
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