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Time‐Driven Activity‐Based Costing: An Implementation in a Manufacturing Company
Author(s) -
Öker Figen,
Adıgüzel Hümeyra
Publication year - 2016
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.22144
Subject(s) - activity based costing , profitability index , product (mathematics) , business , manufacturing engineering , product cost management , operations management , cost accounting , computer science , accounting , engineering , finance , mathematics , geometry , cost engineering
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.