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POKORNA, J.

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TIME DRIVEN ACTIVITY BASED COSTING AS AN INFORMATION SOURCE FOR COST MANAGEMENT IN THE ENTERPRISE: CASE STUDY

(STEF92 Technology, 2014, POKORNA, J.)

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This paper presents a case study of real use of Time driven activity based costing as a cost management tool of which information outputs are used for internal management needs. Financial accounting is a suitable source of information for external subjects, but for cost management in an enterprise is often not enough. Time driven activity based costing theory is described in the literature, but there are only few practical application examples. The paper on the case study of a real medium-sized manufacturing compa...

Economics and Finance2014
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