文章基本信息

标题：TIME-DRIVEN ACTIVITY BASED COSTING
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作者：Hamide Özyürek ; Yusuf Dinç
期刊名称：International Journal of Business and Management Studies
电子版ISSN：1309-8047
出版年度：2014
卷号：6
期号：1
出版社：Social Sciences Research Society
摘要：The most discussed issue in recent times in cost accounting literature is the inadequacy of traditional methods for the distribution of general production expenses into product costs due to the proportional increase of general production expenses in unit costs. The introduction of advanced automated production systems and the implementation of new production techniques and methods, as well as the increase in competition and globalization has forced companies to be more precise in the determination of unit costs. The fact that the share of direct labor costs in the unit costs have fallen with the use of new production techniques has led to an increase in general expenses in unit costs. This has also led to the mandatory emergence of new methods in the loading of general expenses onto product costs. Time-Driven Activity Based Costing method has attracted the attention of researchers in recent years since it is simple and quick to install, easy to update, it takes the idle capacity into account in cost calculation, and it is able to provide managers with features such as resource planning. Therefore, in this study, Time-Driven Activity Based Costing method is compared with traditional methods
关键词：Activity-Based Costing; Time-Driven Activity-Based Costing; Traditional Costing