文章基本信息

标题：Time Driven ABC as a new approach for allocating costs in the Egyptian manufacturing companies - Case Study
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作者：Badewy ; Mohamed Khamis ; Abd El Ghany 等
期刊名称：Journal of Alternative Perspectives in the Social Sciences
印刷版ISSN：1944-1088
电子版ISSN：1944-1096
出版年度：2016
卷号：8
期号：2
页码：248-262
出版社：Guild of Independent Scholars
摘要：This research aims to Identifying problems related to the application of Activity Based Costing , and Demonstrating steps of applying Time Driven Activity Based Costing according to the Egyptian manufacturing environment . This paper explores some of the weaknesses of traditional ABC and demonstrates how the new Time - Driven activity - based costing overcomes many of these problems . Through a case study, we show how to perform a time - driven activity - based costing and provide evidence of the benefits of such an analysis. The results indicate that the time - driven activity - based costing is easier and faster to build an accurate model than activity - based costing
关键词：Activity Based Costing ; ; ; Time Driven Activity Based Costing ; ; ; Case ; study; ; ; manufacturing ; ; ; ; Egypt