Using Time Driven-Activity Based Costing TD-ABC approach for controlling

The aim of this research to reach the possibility of using TD-ABC approach and its ability to determine unused capacity and actual time of activities, which leads to the effectiveness of the control system. In addition, the Process Mapping (PM) that enhances of controlling the implementation of activities. The research was represented case study in Ibn Majid Co., which still depend on traditional accounting systems. Where contemporary accounting systems have emerged to handling the shortcomings in the traditional systems, and the problems they face and to overcome inaccuracies in calculating product/service costs and allocating indirect costs. The study relied on the approach Time Driven-Activity based costing TD-ABC and its role in the control process by providing accurate information on the actually time on per activity, the costs of exploited resources and the exclusion of unused capacity. The researchers concluded the application of the TD-ABC approach led to the allocation of indirect costs more accurately and relatively, in addition to determining the practical Capacity and determining the time consumed by each activities, which enables the system to control costs and operations.