Customer profitability analysis of accounting professional members and a modal proposal

The time-based activity-based costing system (TDABC) has been developed considering the missing aspects of the traditional cost and activity-based cost system. In particular, this system allows for more accurate and effective determination of the costs of the activities. It is also a system that eliminates the cost of updating the activity-based cost system and eliminates the possibility of the errors, simplifies sustainability and calculates idle capacity cost in the most accurate way. Nowadays, companies that want to survive the competition are focused on customer profitability in order to create a competitive advantage. Businesses have realized that they can increase their profitability by increasing customer-based profitability and making profitable customers profitable. Customer profitability analysis is based on accurate calculation of customer costs. The time-based activity-based cost system considers the time factor spent to calculate the correct cost by providing the required information in the calculation of customer costs. In this study, the results of TDABC applied to professional accountants were analyzed. The differences and benefits of using the system in customer profitability analysis of professional accountants were emphasized. In this context, it was tried to show how TDABC system affects the results of the analysis by using the mixed research method that involves qualitative and quantitative methods. Key words: Customer Profitability Analysis, Accountant, Cost Systems, Time Driven Activity Based Costing.