Time-Driven Activity-Based Costing in service companies: a comparative case study: FRENCH, BELGIAN, TURKISH AND THAI

The costing of services is a complex task due to the intangible nature of many services and the difficulty in identifying the resources and activities that contribute to their production. This leads to challenges such as the allocation of indirect costs, the identification of cost drivers, and the measurement of productivity. In order to address these challenges, management control tools such as Time Driven ABC (TD_ABC) have been developed. TD_ABC is an innovative cost management technique that allows cost models to be designed for complex operations. The model works by modeling the time spent... Mehr ...