Method Time Driven Activity Based Costing ? Literature Review

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86079299" target="_blank" >RIV/61989100:27510/11:86079299 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Method Time Driven Activity Based Costing ? Literature Review

Original language description

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 implementationof 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.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2011

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Journal of Applied Economic Sciences

ISSN

1843-6110

e-ISSN

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Volume of the periodical

6

Issue of the periodical within the volume

1

Country of publishing house

RO - ROMANIA

Number of pages

9

Pages from-to

2-10

UT code for WoS article

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EID of the result in the Scopus database

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