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    • Aplication of time-driven activity-based costing In the production of automobile components 

      Ruiz de Arbulo López, Patxi; Fortuny Santos, Jordi; Vintró Sánchez, Carla; Basáñez Llantada, Aitor (Publicaciones DYNA, 2013-03)
      Time-Driven Activity-Based Costing (TDABC) was put forward by Kaplan and Anderson in 2004 to improve Activty-Based Costing (ABC). TDABC was designed to be simpler and more powerful than ABC, by means of better modeling of ...