Abstract
The paper provides a description of the development of Activity Based Costing
(ABC) in four variants. This is used to characterize and evaluated the changes made in Time-Driven ABC (TDABC). It is found that TDABC in some cases reaches back to cost calculations prior to ABC (e.g. homogenous departments instead of activities), in other features to the early development of ABC (transaction driver versus more sophisticated drivers), and in yet other areas to methods outside regular ABC techniques, i.e. standard variable costing. All in all TDABC is argued to be an improvement vis-à-vis ABC, although hierarchies and degrees of variability and reversibility should not be left to ABC only
(ABC) in four variants. This is used to characterize and evaluated the changes made in Time-Driven ABC (TDABC). It is found that TDABC in some cases reaches back to cost calculations prior to ABC (e.g. homogenous departments instead of activities), in other features to the early development of ABC (transaction driver versus more sophisticated drivers), and in yet other areas to methods outside regular ABC techniques, i.e. standard variable costing. All in all TDABC is argued to be an improvement vis-à-vis ABC, although hierarchies and degrees of variability and reversibility should not be left to ABC only
Original language | English |
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Title of host publication | MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS” |
Editors | Carsten Rohde |
Publisher | European Institute for Advanced Studies in Management |
Publication date | 2014 |
Publication status | Published - 2014 |
Event | Manufacturing Accounting Research Conference: Using Cost and Performance Management Systems to Enhance Competitiveness - København, Denmark Duration: 11 Jun 2014 → 13 Jun 2014 http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990 |
Conference
Conference | Manufacturing Accounting Research Conference |
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Country/Territory | Denmark |
City | København |
Period | 11/06/2014 → 13/06/2014 |
Internet address |
Series | EIASM Conference papers |
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Keywords
- TDABC
- ABC
- Supply chain