TDABC – Time-Driven Activity-Based Costing for SMEs      

Length of project: 
5.2012 to 12.2013
Source of the funding: 
Finnish Funding Agency for Technology and Innovation (TEKES)
Committed funding: 
EUR 378 000
Description of project: 
We research and develop a feasibility analysis model for Time-Driven Activity-Based Costing implementations. With this model target companies can assess the level of suitability for the method and receive estimated analysis for the expected profit improvement. The feasibility analysis model is an essential part of the cloud service based business model that is researched and build based on best practices in the field. The aim of the project is to launch new business in Finland and to improve the competitiveness of companies as a result of the research.
Research consortium or cooperation partners: 
Aalto University, Lunacon Ltd, Esmo Ltd, Acorn Systems, OBS team: Professor Janne Järvinen, Professor Petri Ahokangas, Project Manager Kim Väätäjä, Project Researchers Jukka Piirainen and Johannes Kari, University Teacher Lauri Haapanen, Senior Researcher Kari Jussila, Senior Research Fellow, Pasi Ojala.
(Anticipated) results of the project: 
New start-up business, conference papers and scientific articles in refereed international journals.
Contact person: 
Project Manager Kim Väätäjä (

Last updated: 20.12.2019