Does the Time-Driven ABC Method Apply in a Construction Company

N. Kartalis (), Ath Patsios (), I. Velentzas (), G. Broni (), G. Charitoudi (), G. Panoy () and G. Kiriakoylis ()
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N. Kartalis: University of Western Macedonia
Ath Patsios: University of Western Macedonia
I. Velentzas: University of Western Macedonia
G. Broni: University of Western Macedonia
G. Charitoudi: University of Western Macedonia
G. Panoy: University of Western Macedonia
G. Kiriakoylis: University of Western Macedonia

A chapter in Advances in Longitudinal Data Methods in Applied Economic Research, 2021, pp 391-407 from Springer

Abstract: Abstract This chapter explores the role of ABC’s business and service business activities, citing the basic principles and structure of their costing, based on TDABC’s time activity. The aim of the TDABC selection is to reduce the complexity of calculating and allocating costs, which characterizes ABC systems, which are used by large companies. The new version of ABC is presented in the service sector. This chapter is based not only on theoretical and applying methods but also on new versions of ABC. The research that follows in the last part is the basis of the synthetic description of ABC and Time-Driven ABC methodologies, where an example is given, which shows the calculation of costs from service activities, using the TDABC method. The role of time equations in TDABC is explained as an illustrative example for those interested in accounting services to businesses, as exemplified by previous research, and also highlights the strengths and weaknesses of the new expenditure formula, based on the company’s activities.

Keywords: Management accounting; Activity-based costing; Time-driven activity-based costing (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-63970-9_27

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DOI: 10.1007/978-3-030-63970-9_27

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