Implementation of the Time-Driven Activity Based Costing in a Services Company

Authors

  • João Teodósio Instituto Politécnico de Santarém
  • Paulo Jorge Oliveira Instituto Politécnico de Lisboa

DOI:

https://doi.org/10.25746/ruiips.v7.i2.19289

Keywords:

TDABC; Indirect costs; PME; services

Abstract

The study formulates a proposal of the Time Driven Activity Based Costing (TDABC) costing system implementation in a service delivery SME. TDABC was developed by Robert S. Kaplan and Steven R. Anderson and aims to empower companies with a more accurate management tool for allocating indirect costs to products and services. TDABC is an evolution of the Activity Based Costing (ABC) method and consists in the imputation of indirect costs to the products / services through the time factor (Sarokolaei et al., 2013).

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Published

2020-01-22

How to Cite

Teodósio, J., & Oliveira, P. J. (2020). Implementation of the Time-Driven Activity Based Costing in a Services Company. Revista Da UI_IPSantarém, 7(2), 80–82. https://doi.org/10.25746/ruiips.v7.i2.19289

Issue

Vol. 7 No. 2 (2019): International Congress of the IPSantarém Research Unit - Part II

Section

Papers

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