STUDI KOMPARASI ACTIVITY-BASED-COSTING & TIME-DRIVEN-ACTIVITY-BASED-COSTING DALAM MENINGKATKAN KINERJA: SEBUAH TINJAUAN LITERATUR
نویسندگان
چکیده
This study aims to classify differences in the characteristics of impact implementing ABC and TDABC improving company performance. The method follows Preferred Reporting Items for Systematic Reviews Meta-analyses (PRISMA). database search was done through science direct, emerald, cambridge, sinta from 2017 2021. There are 93 articles, but after a screening test, only 20 articles were included. results indicate that both can improve performance effectiveness efficiency cost production. However, have different must be considered implementation process. implication this is give insight management considering use TDABC.
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ژورنال
عنوان ژورنال: Jurnal Bisnis dan Akuntansi
سال: 2023
ISSN: ['1410-9875', '2656-9124']
DOI: https://doi.org/10.34208/jba.v25i1.1591