Time-Driven Activity-Based Costing: An Implementation in a Manufacturing Company

Time-Driven Activity-Based Costing: An Implementation in a Manufacturing Company

This article demonstrates the implementation of time‐driven activity‐based costing (TDABC) in a manufacturing company, showing how it can provide far more relevant information about product profitability and capacity utilization than standard costing. © 2016 Wiley Periodicals, Inc.

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Bibliographische Detailangaben
Veröffentlicht in:The Journal of Corporate Accounting & Finance 2016-03, Vol.27 (3), p.39-56
Hauptverfasser: Oker, Figen, Adiguzel, Humeyra
Format: Artikel
Sprache:eng
Schlagworte:
Activity based costing
Cost allocation
Costs
Manufacturing
Overhead costs
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Beschreibung
Zusammenfassung:This article demonstrates the implementation of time‐driven activity‐based costing (TDABC) in a manufacturing company, showing how it can provide far more relevant information about product profitability and capacity utilization than standard costing. © 2016 Wiley Periodicals, Inc.
ISSN:1044-8136
1097-0053
DOI:10.1002/jcaf.22144