Time-driven activity-based costing – przykład zastosowania
Time-driven activity-based costing −application example

Summary/Abstract: This article presents the possibilities of uses of Time-Driven Activity-Based Costing (TD-ABC) in a company with the consequent benefits. TD-ABC as a more modern version of the widely used Activity Based Costing (ABC) can bring more tangible benefits to a company resulting from the account of the time dimension in the analysis of the costs incurred. The issue of time which is skipped in ABC is one of the following factors which impact the reduction of the cost of this activity. Therefore the aspect of time should be taken into account when analyzing the profitability of the company’s activities. The author presents two case studies as examples proving the benefits of a more modern variety of activity based costing, which is the TD-ABC.

• Details
• Contents