Implementing time-driven activity-based costing for unused capacity measurement in local university

All university departments must maximize their use of time and resources in order to meet their goal with the least amount of waste. The existing system in a local university does not implement the time equation and so the processing time determined is not in accordance with the actual processing ti...

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Bibliographic Details
Main Authors: Sri Nur Areena, Mohd Zaini, Mohd Yazid, Abu
Format: Article
Language:English
Published: MDPI 2023
Subjects:
Online Access:http://umpir.ump.edu.my/id/eprint/37070/1/publication2-RDU220108.pdf
http://umpir.ump.edu.my/id/eprint/37070/
https://doi.org/10.3390/ su15043756
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Institution: Universiti Malaysia Pahang
Language: English