Economic Themes (2010) 48 (4) 2, 499-513


Ljilja Antić, Mila Georgijevski

Abstract: Activity-based costing is a costing method that emerged as a response to the shortcomings of traditional costing systems. High costs of introducing and maintaining the ABC system and other difficulties in its implementation have led to low rates of acceptance of this model. The paper analyzes the time-driven activitybased costing, a model that was created to eliminate the disadvantages of activity based costing.

Keywords:  activities; costs; activity driver rates; time equations

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