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

被引：19

作者：

Oker, Figen ^{[1
]}

Adiguzel, Humeyra ^{[2
]}

机构：

[1] Bahcesehir Univ Besiktas, Fac Econ & Social Sci, Istanbul, Turkey

[2] Maltepe Univ, Fac Econ & Social Sci, Istanbul, Turkey

来源：

JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2010年 / 22卷 / 01期

关键词：

D O I：

10.1002/jcaf.20646

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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. (C) 2010 Wiley Periodicals, Inc.

引用

页码：75 / 92

页数：18