
handle: 11568/127206
Il Time-Driven Activity Based Costing (TDABC) rappresenta una delle più recenti proposte per la misurazione e gestione dei costi. Dopo avere illustrato le motivazioni sottostanti lo sviluppo di tale strumento di cost accounting/management, il lavoro prende in esame le modalità di determinazione dei costi mediante la logica del TDABC soffermandosi in particolare sull'elemento distintivo di tale proposta (le time equations). Infine si svolgono alcune considerazioni inerenti l'efficacia di tale strumento di costing.
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