The assessment of how businesses that offer accounting services might include time–driven activity–based costing
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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| Format: | Article |
| Language: | Bulgarian |
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Knowledge and business
2025-06-01
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| Series: | Икономика и компютърни науки |
| Subjects: | |
| Online Access: | https://eknigibg.net/ojs/index.php/ecs/article/view/6 |
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| _version_ | 1839647265125302272 |
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| author | Kristina Rudžionienė Rūta Klimaitienė Ieva Gerulaitytė |
| author_facet | Kristina Rudžionienė Rūta Klimaitienė Ieva Gerulaitytė |
| author_sort | Kristina Rudžionienė |
| collection | DOAJ |
| description |
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 TDABC model in a real-world setting within an accounting firm that manages financial records for nineteen companies. The findings offer a comprehensive perspective on the model’s potential benefits and challenges in practical application. The analysis underscores its effectiveness in refining cost allocation processes and optimizing resource utilization. Furthermore, the study identifies key obstacles to implementation and provides strategic recommendations for maximizing the model’s efficiency in accounting firms.
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| format | Article |
| id | doaj-art-f7c0a375c9564c499e19ff39bce9202d |
| institution | Matheson Library |
| issn | 2367-7791 |
| language | Bulgarian |
| publishDate | 2025-06-01 |
| publisher | Knowledge and business |
| record_format | Article |
| series | Икономика и компютърни науки |
| spelling | doaj-art-f7c0a375c9564c499e19ff39bce9202d2025-06-30T09:04:01ZbulKnowledge and businessИкономика и компютърни науки2367-77912025-06-01111The assessment of how businesses that offer accounting services might include time–driven activity–based costingKristina Rudžionienė0Rūta Klimaitienė1Ieva Gerulaitytė2Vilnius universityVilnius universityVilnius university 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 TDABC model in a real-world setting within an accounting firm that manages financial records for nineteen companies. The findings offer a comprehensive perspective on the model’s potential benefits and challenges in practical application. The analysis underscores its effectiveness in refining cost allocation processes and optimizing resource utilization. Furthermore, the study identifies key obstacles to implementation and provides strategic recommendations for maximizing the model’s efficiency in accounting firms. https://eknigibg.net/ojs/index.php/ecs/article/view/6ABCaccounting servicescosts |
| spellingShingle | Kristina Rudžionienė Rūta Klimaitienė Ieva Gerulaitytė The assessment of how businesses that offer accounting services might include time–driven activity–based costing Икономика и компютърни науки ABC accounting services costs |
| title | The assessment of how businesses that offer accounting services might include time–driven activity–based costing |
| title_full | The assessment of how businesses that offer accounting services might include time–driven activity–based costing |
| title_fullStr | The assessment of how businesses that offer accounting services might include time–driven activity–based costing |
| title_full_unstemmed | The assessment of how businesses that offer accounting services might include time–driven activity–based costing |
| title_short | The assessment of how businesses that offer accounting services might include time–driven activity–based costing |
| title_sort | assessment of how businesses that offer accounting services might include time driven activity based costing |
| topic | ABC accounting services costs |
| url | https://eknigibg.net/ojs/index.php/ecs/article/view/6 |
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