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 sect...

The paper approaches the application of Activity-Based Costing (ABC) calculation method within an accounting services company. is among modern methods used in cost which takes into consideration a more cautious distribution resources based on activities that lead to achievement objective. purpose study costs groups significant performed by company: bookkeeping services, general and preparation ...