عنوان مقاله [English]
In recent years the study of various costing pattern, led to revealing deficiencies for that and trying to improve them. However, because of the importance of cost and the advantage that recognizing it has in planning and rating of organizations, in this research has been tried to assessment of function of Time Driven Activity Based Costing (TDABC) pattern, compared to the classical costing in particular ABC, in service companies. This paper has an applied purpose and the analysis is descriptive by using correlation method. Financial records and documents were used to the collecting the data and finally the costs calculated by TDABC model and current model, then Student's t-test were used to compare the two samples. The results indicated that TDABC was more efficient than the classic costing, which used at Barakatel Company, for calculating the services' costs. This method can also apply by managers to finding out the idle capacities and costs for different purposes.
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