The Differences Between Activity Based Costing And Time-Driven Activity Based Costing-A Case Study In A Furniture Manufacturer Company Since the middle of 1980s, Activity Based Costing (ABC) has provided a new perspective for mangers in their profitability decisions. But the difficulties in the application and maintenance of conventional ABC prevented the system for being an effective, up-to-date and contemporary management technique. Time-Driven Activity Based Costing (TBABC) has overcome these difficulties. This paper investigates the differences between the overhead allocation of ABC and TBABC in a furniture manufacturer company. The cost of idle capacity exhibited in the overhead allocation by TDABC gives the managers very important information in their capacity utilization decisions.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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