Muhammad Zainur Rozikin
Politeknik Negeri Malang

Alfiatur Rohma
Politeknik Negeri Malang

dan Jovani Anjali Natasha
Politeknik Negeri Malang

Keywords : Time-Driven Activity-Based Costing (TDABC), new era of accounting, cost calculation, cost relevance, modern.

Abstract

In the complex and ever-changing realm of accounting, traditional cost calculation methods have become irrelevant. Time-Driven Activity-Based Costing (TDABC) emerges as a promising approach by considering the time and complexity of business activities. This method identifies key activities and measures the time required for each activity, providing more accurate cost information. The implementation of TDABC in accounting education strengthens cost understanding, analytical skills, and the role of technology in modern accounting. Accountants must leverage technology to effectively collect and analyze data, offering enhanced contributions in the technologically connected accounting era. With TDABC, accountants can comprehend the relationship between costs, time, and the complexity of business activities, thus delivering more precise and valuable cost analysis amidst rapidly evolving business challenges. 

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UNDUH PDF

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Published
2023-10-18

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Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)