Özet:

Activity Based Costing (ABC) is an useful cost management tool, which helps robust distribution of indirect costs to cost objects and provides companies’ focusing on value – adding activities by revealing non – value adding activities. However, ABC has been criticized in terms of its being difficult to implement particularly in companies with complicated processes and activities. On the other hand, Time – Driven Activity Based Costing (TDABC) can be defined as a management tool, which has been developed to find solutions to these mentioned critics from proper aspects. TDABC can also be identified as an easy set – up and update tool with more meaningful cost and profitability data. One of the most significant differences of TDABC is its clarification about capacity issues by using time as a major variable. The main target of this study is implementing both ABC and TDABC systems to an industrial undertaking and assessing the impacts of TDABC on the results of cost analysis by determining the differences of both systems in terms of cost calculation

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