Abstract:The high level of competition among companies has led to the search for competitive differentials, even in the business environment of small companies. However, studies have shown that small companies have more incredible difficulty positioning themselves competitively, given the specific characteristics of this type of business. In this sense, the present study proposes the implementation of a cost management model using Time and Activity Based-Costing (TDABC) as a way to assist the management and serve as a … Show more
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