Method Time Driven Activity Based Costing Â€“ Literature Review
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.
Volume (Year): 5 (2011)
Issue (Month): 1(15)/ Spring 2011 ()
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- Hunton, James E. & Gibson, Dana, 1999. "Soliciting user-input during the development of an accounting information system: investigating the efficacy of group discussion," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 597-618, October.
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