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Time-driven activity based costing – an improvement of standard activity based costing

Author

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  • Agnieszka Bojnowska

Abstract

W artykule przedstawiono rachunek kosztów działań oparty na czasie – Time-Driven Activity Based Costing (T-D ABC) – nową metodę rozliczania kosztów. Metoda ta jest unowocześnieniem rachunku kosztów działań (ABC). Dokonano syntezy rozproszonej i niepełnej wiedzy z dostępnej literatury o nowej koncepcji oraz uzupełniono i usystematyzowano informacje o istocie metody, wskazując na jej zalety i wady oraz przesłanki zastosowania.

Suggested Citation

  • Agnieszka Bojnowska, 2008. "Time-driven activity based costing – an improvement of standard activity based costing," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 18(1), pages 5-13.
    • Handle: RePEc:wut:journl:v:1:y:2008:p:5-13
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