L?abc, il TDABC e la dimensione tempo in azienda: alcune considerazioni

Giuseppe Iuliano and Gaetano Matonti

ESPERIENZE D'IMPRESA, 2014, vol. 2014/2, issue 2, 119-137

Abstract: Il controllo dei costi viene condotto per comprendere le dinamiche degli stessi e identificarne le determinanti. Poich? le attivit? sono time consuming, il costo di queste ? determinato anche dal tempo che si impiega per svolgerle. Muovendo da tali considerazioni, la letteratura americana sottolineando i limiti e le difficolt? operative dell?Activity-Based Costing (ABC), ed introduce il Time Driven Activity-based Costing (TDABC) quale tecnica di cost accounting pi? idonea a controllare la "dimensione tempo".

Keywords: Activity-based Costing; Time Driven Activity-based Costing; Time equation; processes. (search for similar items in EconPapers)
Date: 2014
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