Калкулирането по време, или Time-driven Activity-based costing

Автори:
Страници: 121-125

Резюме:

Economic competition and development of economic entities lead to the search for new approaches to cost calculation in accounting theory and practice. Activity-based costing is one of the most evolving systems for cost accounting and costing, as it responds to changes in the business environment. The latest manifestation of the system is Time-driven Activity-based costing (TDABC), which uses time as a unit of account. The economic situation in which the economic entities find themselves in the last year requires fast, adequate and innovative economic solutions for the survival, preservation or development in the various branches. In this environment of uncertainty, the inclusion of time as a factor in the organization of the main activity and the calculation of the cost would help for more accurate planning and organization in the different phases of the activity - supply, production, marketing, etc. Regardless of the subject of activity – trade, production, in the field of services, etc. the TDABC system is applicable in all organized activities in the business entity and would contribute to better financial results.

Ключови думи:

accounting; cost; management accounting.

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