Costing model based on time invested by activity for technological services in Higher Education Institutions: A case study KU Leuven
The Time-Driven Activity-Based Costing, TDABC, is a technique generally used in the production sector that has been adapted to the service setting, such as the health sector and libraries. However, its application in technological services has been little explored. This paper proposes a cost model based on the time-driven activity-based for technological services in Higher Education Institutions, using as a case of study a public university in ...