Can Time-Driven Activity-Based Costing Applied in Show Caves

Nikolaos Kartalis (), Ioannis Velentzas and Georgia Broni
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Nikolaos Kartalis: University of Western Macedonia
Ioannis Velentzas: University of Western Macedonia
Georgia Broni: University of Western Macedonia

Chapter Chapter 26 in Advances in Cross-Section Data Methods in Applied Economic Research, 2020, pp 419-428 from Springer

Abstract: Abstract This article aims at studying and implementing the latest and most modern version of activity-based costing, known as time-driven activity-based costing (TD-ABC). Product and service costing is a process of major importance for enterprises to be able to form their pricing policy, but also to control the cost of the produced products or services provided, both partly and totally. Pricing types vary and are determined by different criteria for each case, taking into account the mode of operation and the strategy followed by each business. This costing method was applied to a service provider, in particular show cave organization, providing extremely useful conclusions to the show cave management regarding its operation, being a reliable tool for assessing both its existing and future operations plans.

Keywords: Cost management systems; Activity-based costing; Time-driven activity-based costing; M41; M11 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-38253-7_26

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DOI: 10.1007/978-3-030-38253-7_26

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