Search Results - subject:"time equations"

METHOD TIME DRIVEN ACTIVITY BASED COSTING â€“ LITERATURE REVIEW

DEJNEGA, Oleg - In: Journal of Applied Economic Sciences 5 (2011) 1(15)/ Spring 2011, pp. 7-15

This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to better assignment of costs to activities and their comparison with antecedent method Activity Based Costing. Paper shows the implementation of this method in the condition of...

Persistent link: https://www.econbiz.de/10009002543

Time-driven activity based costing – an improvement of standard activity based costing

Bojnowska, Agnieszka - In: Operations Research and Decisions 1 (2008), pp. 5-13

In the article the author introduces time-driven activity based costing – a new method of costs counting. It is an improved concept of the activity based costing (ABC). The author performs a synthesis of scattered and incomplete knowledge based on the literature about the new concept. The...

Persistent link: https://www.econbiz.de/10008764612

The process of costs calculation according to the concept of time-driven activity based costing

Bojnowska, Agnieszka - In: Operations Research and Decisions 2 (2008), pp. 5-16

. Some of these features result mainly from the application of time equations – which are an integral part of the structure …

Persistent link: https://www.econbiz.de/10008777311

Modeling Logistics Costs using Time-Driven ABC: A Case in a Distribution Company

BRUGGEMAN, W.; EVERAERT, P.; ANDERSON, S. R.; LEVANT, Y. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2005

transactions through time equations that employ multiple time drivers. <br>Research implications: This paper formulates the … underlying mathematical model of timedriven ABC, leading to a better understanding of the time equations. Different types of …-driven ABC and provides some real company examples of time equations in logistics. <br>Value of the paper: This is one of the …

Persistent link: https://www.econbiz.de/10004983200