Time Driven Activity-based Costing in a Small Road Transport and Logistics Company
نویسنده
چکیده
This paper reports on the development of a Time Driven Activity Based Costing (TDABC) model in a smallsized road transport and logistics company. Activity Based Costing (ABC) leads to increased accuracy benefiting decision making, but the costs of implementation can be high. TDABC tries to overcome some of the disadvantages and seems particularly useful for the road transport and logistics sector. We find that small firm can benefit from TDABC because of the use of simplified parameters. Still, the lack of quantitative data on cost drivers remains a problem. To enhance the accountability and efficiency of TDABC, a thorough redesign of the recording system is recommended.
منابع مشابه
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