Barros, Rúben Silva; Ferreira, Ana Maria Dias Simões … - In: Qualitative Research in Accounting & Management 14 (2017) 1, pp. 2-20
Purpose By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the … suitability and the complexity of TDABC in a manufacturing company. Design/methodology/approach To obtain a deeper understanding … company in the frozen food sector. Findings The authors’ experience allows them to assert that TDABC is suitable for a …