Metodologia TDABB (Time Driven Activity Based Budgeting) – instrument de control intern al societăţilor de asigurări
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ENACHI, Marcela, LOM, Ionuț Valentin. Metodologia TDABB (Time Driven Activity Based Budgeting) – instrument de control intern al societăţilor de asigurări. In: Metodologii contemporane de cercetare şi evaluare, : Ştiinţe biologice şi chimice Ştiinţe fizice şi matematice Ştiinţe economice, 22-23 aprilie 2021, Chişinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2021, pp. 159-162. ISBN 978-9975-159-16-6..
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Metodologii contemporane de cercetare şi evaluare, 2021
Conferința "Metodologii contemporane de cercetare şi evaluare, Dept"
Chişinău, Moldova, 22-23 aprilie 2021

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

TDABB methodology (Time Driven Activity Based Budgeting) - instrument for internal control of insurance companies

CZU: [657.47+005.584.1]:369

Pag. 159-162

Enachi Marcela, Lom Ionuț Valentin
 
Școala Doctorală Științe Economice, USM
 
 
Disponibil în IBN: 26 aprilie 2022


Rezumat

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.

Cuvinte-cheie
TDABB methodology, budgeting, Insurance