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Keywords: Small-sized enterprises
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Journal Articles
International Journal of Productivity and Performance Management (2020) 69 (1): 192–216.
Published: 23 September 2019
... insights into cost accounting in SMEs. More specifically, this paper contributes to the TDABC literature regarding the application of the system in small and medium sized manufacturing firms. Time-driven activity based costing Small-sized enterprises Capacity utilization analysis Time equations...
