Aplication of time-driven activity-based costing In the production of automobile components
Time-Driven Activity-Based Costing (TDABC) was put forward by Kaplan and Anderson in 2004 to improve Activty-Based Costing (ABC). TDABC was designed to be simpler and more powerful than ABC, by means of better modeling of processes thanks to time equations. This paper describes a real implementation...
| Authors: | , , , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2013 |
| Country: | España |
| Institution: | Universitat de Lleida (UdL) |
| Repository: | Repositori Obert UdL |
| OAI Identifier: | oai:repositori.udl.cat:10459.1/71258 |
| Online Access: | https://doi.org/10.6036/5105 http://hdl.handle.net/10459.1/71258 |
| Access Level: | Open access |
| Keyword: | Coste Actividad ABC TDABC Ecuación temporal Cost Accounting Activity Time-Driven Time equation |
| Summary: | Time-Driven Activity-Based Costing (TDABC) was put forward by Kaplan and Anderson in 2004 to improve Activty-Based Costing (ABC). TDABC was designed to be simpler and more powerful than ABC, by means of better modeling of processes thanks to time equations. This paper describes a real implementation of TDABC and its determinants and, by means of tools used to analyze the adoption and success of innovations in accounting, it draws on the interest of such approach for manufacturing companies. Results show that TDABC gives more precise cost information than ABC and it allows companies to manage capacity and resources linked to capacity. |
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