METODOLOGIA TDABB (TIME DRIVEN ACTIVITY BASED BUDGETING) – INSTRUMENT DE CONTROL INTERN AL SOCIETĂŢILOR DE ASIGURĂRI

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.