Comparison of time driven-activity based costing with the traditional costing models and a practice in the cep sector

Smart devices and infrastructure services have become widespread thanks to developing technology. So the internet has spread to a wide audience and has changed the shopping habits deeply as in almost every subject. The fast growing e-commerce market has also been the most important driving force in the development of the CEP sector. However, cargo enterprises had to adapt their operation models against increasing volumes of e-commerce companies, service demands and bargaining powers and to analyze their costs with increasing competition and falling profit margins as in many other sectors. Although there are comparisons in the literature about costing systems in different sectors with the increasing importance of costing, cost studies in the CEP sector are limited. Aim of this study is to research the characteristics of time-driven activity based costing method which is pioneered by traditional activity based costing method and traditional volume based costing methods in order to enable enterprises to measure unit costs in accordance with cost objects such as customer and product. However, while different costing systems may be more suitable for different business problems in different business areas, it is also aimed to research that time-based activity based costing system is more suitable to cost and operation structure of CEP enterprises which are operating in the service sector. In this context, in the first chapter of the study, information about costing systems and literature researches are included. In the second chapter, information about the cargo sector was shared. In the third and last chapter, in a company which has started to operate in the CEP sector, three costing methods have been applied and the methods have been compared in terms of showing the different operation processes in a correct way and reflecting the costs accurately. According to the results of the application, it can be said that time-driven activity based costing method separates the differentiated resource and activity usage of cost objects by taking into account the cycle times that are important in the operations of the CEP sector by an applicable manner. Moreover, this method can make a more accurate measurement by separating the costs related to the idle capacity.