(( Integration for Balanced Scorecard and technology on the Time-Driven Activity Based Costing )TDABC()

Abstract

    The Balanced Scorecard (BSC) acts as an action plan as a basis for strategy development and has been identified with critical success factors. The Balanced Scorecard classifies the Vision and Strategy of the Economic Unit, which shows four perspectives using financial and non-financial measures. The Balanced Scorecard has become a powerful way to plan, develop and transform this strategy. In this study, the technique of cost to TD ABC is important not only in saving time and in providing customer service and cost objectives. It is a method or technique that contributes to decision making that is used to evaluate different criteria in order to choose the best decision in determining critical success criteria.

The aim of this study is to integrate BSC with time-based activity (TDABC) technology in order to provide effective support and decision making.