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Impact of the Corporate Governance on the Financial Performance of Insurance Companies in the Slovak and Czech Republics Read chapter Read first chapter

2020 | OriginalPaper | Chapter

26. Can Time-Driven Activity-Based Costing Applied in Show Caves

Authors : Nikolaos Kartalis, Ioannis Velentzas, Georgia Broni

Published in: Advances in Cross-Section Data Methods in Applied Economic Research

Publisher: Springer International Publishing

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Abstract

This article aims at studying and implementing the latest and most modern version of activity-based costing, known as time-driven activity-based costing (TD-ABC). Product and service costing is a process of major importance for enterprises to be able to form their pricing policy, but also to control the cost of the produced products or services provided, both partly and totally. Pricing types vary and are determined by different criteria for each case, taking into account the mode of operation and the strategy followed by each business. This costing method was applied to a service provider, in particular show cave organization, providing extremely useful conclusions to the show cave management regarding its operation, being a reliable tool for assessing both its existing and future operations plans.

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Footnotes
1
Mowen et al. (2014).
 
2
Garrison and Noreen (2002).
 
3
Garrison and Noreen (2002).
 
4
Hilton (2008), Garrison and Noreen (2002).
 
5
Hilton et al. (2008).
 
6
Noreen (1991).
 
7
Kaplan and Anderson (2004).
 
8
Kaplan and Anderson (2004).
 
9
Kaplan and Cooper (1998).
 
10
Bruggeman et al. (2005).
 
11
Bruggemann et al. (2005).
 
12
Bruggemann et al. (2005).
 
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Metadata
Title
Can Time-Driven Activity-Based Costing Applied in Show Caves
Authors
Nikolaos Kartalis
Ioannis Velentzas
Georgia Broni
Copyright Year
2020
Book
Advances in Cross-Section Data Methods in Applied Economic Research

Print ISBN: 978-3-030-38252-0

Electronic ISBN: 978-3-030-38253-7

Copyright Year: 2020

DOI
https://doi.org/10.1007/978-3-030-38253-7_26

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