Software For Use Of Time-Driven Activity-Based Costing (Tdabc) In Credit Union
DOI:
https://doi.org/10.5902/2359043228725Keywords:
TDABC. Credit union. SoftwareAbstract
Reports a case study about the use of Activity-Based Costing and Time (TDABC) in a credit cooperative with the objective of developing software based on this costing methodology to determine the cost of activities performed in this type of financial institution. It was intended to answer a research question about the benefits of using software based on TDABC within a credit cooperative. For this purpose, a descriptive methodology was used, in the case study format, with a qualitative approach. After a brief review of the literature, the characteristics of the credit cooperative researched were described and the steps followed to apply TDABC through a computerized system specifically developed by the authors were evidenced. Regarding the results, a model was proposed that covers the steps to be taken to elaborate a software that realizes the costing of activities and financial products in credit cooperatives through TDABC. Also, it was found that the use of software with this configuration, in this context, brings greater clarity regarding the costs of the services provided by the cooperative, which gives managers a better vision to facilitate cost management and determination of profitability of the services provided.Downloads
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