In the article the author introduces time-driven activity based costing – a new method of costs counting. It is an … easier, faster and less costs- consuming implementation and maintenance of the model and shows the easier way of making all … the necessary modifications to adapt the model to the fast changing environment. The cost facts generated in a model are …

allocating the costs of resources to activities in Activity Based Costing are presented. The authors describe the construction of …

based costing. The author shows an example of cost calculation in a commercial department for three costs objects according …