CPA by time-driven ABC A case study in an Icelandic travel agency

CPA by time-driven ABC A case study in an Icelandic travel agency

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We developed and implemented a time-driven activity-based costing system in a case study in an Icelandic travel agency. Our seven-step TDABC system structures customers into groups and costs into resource pools. It links overhead costs to specific customers by measuring how much resource time all activities performed for them consume. As a result, it calculates customer profitability on the basis of direct and indirect costs. The results of this case study show how Icelandic travel agencies can analyze costs and compare the profitability of different customers and customer groups. Moreover, it...