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    The assessment of how businesses that offer accounting services might include time–driven activity–based costing

    The assessment of how businesses that offer accounting services might include time–driven activity–based costing by Kristina Rudžionienė, Rūta Klimaitienė, Ieva Gerulaitytė

    Published 2025-06-01

    The evaluation of the Time-Driven Activity-Based Costing (TDABC) model for accounting service providers explores the origins of modern cost accounting models, their calculation methodologies, and their respective strengths and limitations. Drawing on theoretical insights, the study applies the TDAB...

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