Title Time based cost accounting as a tool for increasing regional competitiveness /
Translation of Title Laiko kaštų apskaita regiono konkurencingumo didinimui.
Authors Šapkauskienė, Alfreda ; Adlytė, Rūta
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Is Part of Social Research = Socialiniai tyrimai : mokslo darbai / Šiaulių universitetas.. Šiauliai : Šiaulių universiteto leidykla. 2011, nr. 3 (24), p. 120-129.. ISSN 1392-3110
Keywords [eng] Time based management ; Cost accounting system ; Competition and regions
Abstract [eng] Regional companies seeking to gain competitive advantage and increase the region’s competitiveness against other must manage time as one of the most important strategic management factor. The main scientific problem is that the information used of cost accounting for management decision making in companies in many cases underestimated the specific data provided by time based management. This article theoretically and practically argues that it is possible to solve the problem of the absence of interaction between time-based management and cost accounting by introducing the system of time-based cost accounting, the key measure of evaluating the activity of which is time. Time-based cost accounting system will allow regional companies to management non-value added time-based costs of activities for increasing regional competitiveness.
Published Šiauliai : Šiaulių universiteto leidykla
Type Journal article
Language English
Publication date 2011