METHOD TIME DRIVEN ACTIVITY BASED COSTING - LITERATURE REVIEW

Oleg Dejnega

39 citations0/0 files storedRePEc: Research Papers in Economics

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting and Financial Management

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.

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1994Logistics and Supply Chain Management: Strategies for Reducing Costs and Improving Services.2009Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact 2008Cost modeling in logistics using time‐driven ABC 2010Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style 2010Customer profitability analysis with time‐driven activity‐based costing: a case study in a hotel

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