TDABC (Time-Driven Activity-based Costing) aplicado em uma pequena empresa de costura industrial
نویسندگان
چکیده
منابع مشابه
Time Driven Activity Based Costing : Theory,Applications and Limitations
The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of p...
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BACKGROUND Determining '"value'" in health care, defined as outcomes per unit cost, depends on accurately measuring cost. We used time-driven activity-based costing (TDABC) to determine the cost of care in men with benign prostatic hyperplasia (BPH) - a common urologic condition. METHODS We implemented TDABC across the entire care pathway for BPH including primary and specialist care in both ...
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In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. They should try again, because a new approach sidesteps the difficulties associated with large-scale ABC ...
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متن کاملTime-driven activity-based costing: Theory, applications and limitations
The aim of this study is to explore the strategic applications and limitations of Timedriven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of pr...
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ژورنال
عنوان ژورنال: Revista Contabilidade e Controladoria
سال: 2016
ISSN: 1984-6266
DOI: 10.5380/rcc.v8i3.38450