Vedernikova, Olga; Morocho, Villie; Sigcha, Erik; … - In: Social Responsibility Journal 19 (2022) 2, pp. 264-285
Purpose This paper aims to show the potential of time-driven activity-based costing (TDABC) to value and integrate … insights about operational processes, sub-process and activities within assembly companies by using TDABC’s time equations with … methodology framework with four QM and CSR implementation levels and several costing scenarios through the TDABC system. The …