Customer profitability analysis with time-driven activity-based costing: a case study in a hotel – Baghdad | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 12, Issue 34, April 2016, Pages 336-361 | ||
| Author | ||
| Saeb S. Mohammed | ||
| Abstract | ||
| Abstract The study dealt with the use of the technique of TDABC in the analysis of the profitability of the customer as one of the administrative modern methods in measuring the cost (customer cost) which was invented to avoid criticisms of the method of ABC. The study found a set of conclusions: the most important one is that the method of time driven activity- based costing not only the use of industrial facilities only, but even in the service installations/hotels, and also the ability of this approach in the development administration systems of the cost in the companies that it is providing accurate information about the costs and profitability. The study found a set of important recommendations like: the need to achieve integration between the entrance of cost system on the basis of the directed activities at the time and other information systems used in the company as well as striking the attention of management to the unexploited energy and identify ways to address them through eliminate unprofitable activities or customers not lucrative. | ||
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