The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia

The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups. The researchers applied a qualitative simulation method...

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Bibliographic Details
Main Authors: Dewi Fitriasari, Naoko Kawahara
Format: Article
Language:English
Published: Bina Nusantara University 2020-07-01
Series:Binus Business Review
Subjects:
Online Access:https://journal.binus.ac.id/index.php/BBR/article/view/5869