Time driven activity based budget in strategic decisions; implementation in a manufacturing company-Reference-Cited by-同舟云学术

Time driven activity based budget in strategic decisions; implementation in a manufacturing company

Published:2015 Issue:2 Volume:12 Page:64-73
ISSN:1810-3057
Container-title:Corporate Ownership and Control
language:en
Short-container-title:COC

Author:

Özyürek Hamide

Abstract

This study was carried out in order to find out the applicability of time-driven activity based butgeting method at manufacturing companies in Turkey. The results obtained from the application of time driven activity based butgeting system can be summarized briefly as follows. Company makes the application through different processes and different products are sold to different customers. For this reason, resource consumption levels of the products vary. Be taken into account in determining the cost of time consumed in the product gives more accurate results. Down to the cost of the follow-up activities with the factory Time Driven Activity Based Costing it is possible to do. Just when you need to update the equation will be determined and put in place are sufficient

Publisher

Virtus Interpress

Subject

General Business, Management and Accounting

Link

https://virtusinterpress.org/IMG/pdf/10-22495_cocv12i2p6.pdf

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