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 … difference between the resources owned and the resources needed. The method concentrates on the observation of the changes in the …

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

allocating the costs of resources to activities in Activity Based Costing are presented. The authors describe the construction of … a resources cost driver based on this time. They suggest using it to allocate the cost of those resources which are …