Metodologia TDABB (Time Driven Activity Based Budgeting) – instrument de control intern al societăţilor de asigurări [Articol]

Abstract

In this scientific paper, the authors analyzed the advantages of the TDABB (Time Driven Activity Based Budgeting) methodology and the opportunity to use this methodology as a tool for internal control of insurance companies. Applying the comparative method of different methodological approaches, the authors identified advantages of the TDABB method compared to the ABC budgeting method.