TIME-DRIVEN ACTIVITY-BASED COSTING AS A TOOL OF BUILDING AN INTEGRATED MANAGEMENT SYSTEM
TIME-DRIVEN ACTIVITY-BASED COSTING AS A TOOL OF BUILDING AN INTEGRATED MANAGEMENT SYSTEM

Summary/Abstract: The implementation of the defined strategies and achieving operational excellence are inextricably linked and equally important for achieving excellent enterprise performance. Achieving success within both of these vital management processes, strategic and operational, and within enterprise management in general, requires the development and implementation of an integrated approach. In this regard, theory and practice have come up with different approaches. The aim of this paper is to identify opportunities for the use of Time-driven Activity-based Costing (TDABC), for the purpose of linking strategic and operational management. The analysis has shown that TDABC has outstanding performance, to be applied both in the field of strategic and operational management individually, and more importantly, in the domain of their integration.

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