Time-Driven Activity-Based Costing: An Implementation in a Manufacturing Company
Journal of Corporate Accounting and Finance, cilt.27, sa.3, ss.39-56, 2016 (Scopus)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 27 Sayı: 3
- Basım Tarihi: 2016
- Doi Numarası: 10.1002/jcaf.22144
- Dergi Adı: Journal of Corporate Accounting and Finance
- Derginin Tarandığı İndeksler: Scopus
- Sayfa Sayıları: ss.39-56
- Maltepe Üniversitesi Adresli: Evet
Özet
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.