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Can Time-Driven Activity-Based Costing Applied in Show Caves

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Advances in Cross-Section Data Methods in Applied Economic Research (ICOAE 2019)

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Abstract

This article aims at studying and implementing the latest and most modern version of activity-based costing, known as time-driven activity-based costing (TD-ABC). Product and service costing is a process of major importance for enterprises to be able to form their pricing policy, but also to control the cost of the produced products or services provided, both partly and totally. Pricing types vary and are determined by different criteria for each case, taking into account the mode of operation and the strategy followed by each business. This costing method was applied to a service provider, in particular show cave organization, providing extremely useful conclusions to the show cave management regarding its operation, being a reliable tool for assessing both its existing and future operations plans.

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Notes

  1. 1.

    Mowen et al. (2014).

  2. 2.

    Garrison and Noreen (2002).

  3. 3.

    Garrison and Noreen (2002).

  4. 4.

    Hilton (2008), Garrison and Noreen (2002).

  5. 5.

    Hilton et al. (2008).

  6. 6.

    Noreen (1991).

  7. 7.

    Kaplan and Anderson (2004).

  8. 8.

    Kaplan and Anderson (2004).

  9. 9.

    Kaplan and Cooper (1998).

  10. 10.

    Bruggeman et al. (2005).

  11. 11.

    Bruggemann et al. (2005).

  12. 12.

    Bruggemann et al. (2005).

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Author information

Authors and Affiliations

  1. University of Western Macedonia, 50100, Kila Kozanis, Greece

    Nikolaos Kartalis, Ioannis Velentzas & Georgia Broni

Authors
  1. Nikolaos Kartalis
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  2. Ioannis Velentzas
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  3. Georgia Broni
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Corresponding author

Correspondence to Nikolaos Kartalis .

Editor information

Editors and Affiliations

  1. Department of Economics, University of Western Macedonia, Kastoria, Greece

    Nicholas Tsounis

  2. Department of Economics, University of Western Macedonia, Kastoria, Greece

    Aspasia Vlachvei

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Kartalis, N., Velentzas, I., Broni, G. (2020). Can Time-Driven Activity-Based Costing Applied in Show Caves. In: Tsounis, N., Vlachvei, A. (eds) Advances in Cross-Section Data Methods in Applied Economic Research. ICOAE 2019. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-030-38253-7_26

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