Modeling and error analysis of Time-Driven Activity-Based Costing

摘要

According to the fundamental principles of Time-Driven Activity-Based Costing, this paper sets up a mathematical model to solve problems on the cost of cost objects and analyzes errors occurred during the implementation process of TDABC. By taking a case, it demonstrates the applications of this model and the effects on cost account by errors. The emphasis is laid on the demonstration of data source in the model's applications.