Cost-management systems play a significant role in the operations management of container terminal companies; however, complex loading and discharging operations, traditional Activity-Based Costing (ABC) are costly difficult to be built maintained. A modified Time-Driven ABC method, considering all procedures required obtain final product estimating resource usage accordingly, has emerged respo...

introduction: this research investigated the factors affecting implementation of activity based costing (abc) in operational budgeting of government agencies in isfahan province. methods: being an applied, cross-sectional and descriptive research, this study made use of a questionnaire for gathering data. governmental agencies that used provincial budget in isfahan province in 1388 comprised th...