Ratnatunga, Janek; Tse, Michael S.C.; Balachandran, Kashi R. - In: The International Journal of Accounting 47 (2012) 3, pp. 281-301
ABC, accountants developed the time-driven activity-based costing (TDABC) model as an alternative cost allocation model …. This paper presents a comparison of the TDABC model with ABC, and considers if this alternative cost allocation model (1 … TDABC model has similar implementation complexities to ABC if modelling conditions are strictly adhered to; these …