The importance of using the entrance to calculate the costs on the basis of activities Adoption time (TD-ABC) in small enterprises: An Empirical Study | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 92, July 2018, Pages 104-123 | ||
| Author | ||
| Faleh al-Muthana Badr al-Zaidi | ||
| Abstract | ||
| This research discusses the difficulties and problem that faced the application of activity based costing in an enterprises, and mistakes that appeared during establishing its contextual framework and lead to decrease the levels of its globally application and aggregation. In addition to study of time-driven activity based costing (TD-ABC) which innovated to elevate the criticisms caused by activity based costing (ABC). The importance of this research come from discussing the time-driven activity based costing (TD-ABC) as a modern approach in measuring and allocation cost, in addition to provide theoretical background for its overall framework, objectives, methodology, and then provide mechanism for applying this approach in small enterprise in Mosul city. The basic conclusion of this research is that time-driven activity based costing (TD-ABC) approach represent a simple and easy way if applied in small enterprise and suitable for its limited financial recourses and this approach will become an integrative cost management system in the future. Also , the researcher recommended that small enterprises should effecton the roll of cost accounting as they can in evaluate there performance and control cost and so will lead to eliminate additional unnecessary productive cycle and non- add value activities and enhance its competitive capability. | ||
| Keywords | ||
| Axis Accounting | ||
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