CHARACTERIZATION AND EVALUATION OF TIME-DRIVEN ACTIVITY BASED COSTING BASED ON ABC’S DEVELOPMENT

Poul Israelsen; Thomas Borup Kristensen

CHARACTERIZATION AND EVALUATION OF TIME-DRIVEN ACTIVITY BASED COSTING BASED ON ABC’S DEVELOPMENT

Poul Israelsen, Thomas Borup Kristensen

Publikation: Bidrag til bog/antologi/rapport/konference proceeding › Konferenceartikel i proceeding › Forskning › peer review

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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

Originalsprog	Engelsk
Titel	MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”
Redaktører	Carsten Rohde
Forlag	European Institute for Advanced Studies in Management
Publikationsdato	2014
Status	Udgivet - 2014
Begivenhed	EIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : Using Cost and Performance Management Systems to Enhance Competitiveness - København, Danmark Varighed: 11 jun. 2014 → 13 jun. 2014 http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990

Konference

Konference	EIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE
Land/Område	Danmark
By	København
Periode	11/06/2014 → 13/06/2014
Internetadresse	http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990

Navn	EIASM Conference papers

Bibliografisk note

ISSN no som ISBN

Emneord

Timedriven ABC
Activity based costing
ABC
TDABC
Supply chain

AUB Link

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Citationsformater

Israelsen, Poul ; Kristensen, Thomas Borup. / CHARACTERIZATION AND EVALUATION OF TIME-DRIVEN ACTIVITY BASED COSTING BASED ON ABC’S DEVELOPMENT. MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”. red. / Carsten Rohde. European Institute for Advanced Studies in Management, 2014. (EIASM Conference papers).

@inproceedings{2af88ce2c3c04e2e925f5157eea11809,

title = "CHARACTERIZATION AND EVALUATION OF TIME-DRIVEN ACTIVITY BASED COSTING BASED ON ABC{\textquoteright}S DEVELOPMENT",

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-{\`a}-vis ABC, although hierarchies and degrees of variability and reversibility should not be left to ABC only",

keywords = "Timedriven ABC, Activity based costing, ABC, TDABC, Supply chain, TDABC, ABC, Supply chain",

author = "Poul Israelsen and Kristensen, {Thomas Borup}",

note = "ISSN no som ISBN; Manufacturing Accounting Research Conference : Using Cost and Performance Management Systems to Enhance Competitiveness, MAR 2014 ; Conference date: 11-06-2014 Through 13-06-2014",

year = "2014",

language = "English",

series = "EIASM Conference papers",

editor = "Carsten Rohde",

booktitle = "MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE",

publisher = "European Institute for Advanced Studies in Management",

url = "http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990",

}

Israelsen, P & Kristensen, TB 2014, CHARACTERIZATION AND EVALUATION OF TIME-DRIVEN ACTIVITY BASED COSTING BASED ON ABC’S DEVELOPMENT. i C Rohde (red.), MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”. European Institute for Advanced Studies in Management, EIASM Conference papers, EIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE , København, Danmark, 11/06/2014.

CHARACTERIZATION AND EVALUATION OF TIME-DRIVEN ACTIVITY BASED COSTING BASED ON ABC’S DEVELOPMENT. / Israelsen, Poul; Kristensen, Thomas Borup.
MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”. red. / Carsten Rohde. European Institute for Advanced Studies in Management, 2014. (EIASM Conference papers).

Publikation: Bidrag til bog/antologi/rapport/konference proceeding › Konferenceartikel i proceeding › Forskning › peer review

TY - GEN

T1 - CHARACTERIZATION AND EVALUATION OF TIME-DRIVEN ACTIVITY BASED COSTING BASED ON ABC’S DEVELOPMENT

AU - Israelsen, Poul

AU - Kristensen, Thomas Borup

N1 - ISSN no som ISBN

PY - 2014

Y1 - 2014

N2 - 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

AB - 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

KW - Timedriven ABC

KW - Activity based costing

KW - ABC

KW - TDABC

KW - Supply chain

KW - TDABC

KW - ABC

KW - Supply chain

M3 - Article in proceeding

T3 - EIASM Conference papers

BT - MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE

A2 - Rohde, Carsten

PB - European Institute for Advanced Studies in Management

T2 - Manufacturing Accounting Research Conference

Y2 - 11 June 2014 through 13 June 2014

ER -

Israelsen P, Kristensen TB. CHARACTERIZATION AND EVALUATION OF TIME-DRIVEN ACTIVITY BASED COSTING BASED ON ABC’S DEVELOPMENT. I Rohde C, red., MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”. European Institute for Advanced Studies in Management. 2014. (EIASM Conference papers).

CHARACTERIZATION AND EVALUATION OF TIME-DRIVEN ACTIVITY BASED COSTING BASED ON ABC’S DEVELOPMENT

Abstract

Konference

Bibliografisk note

Emneord

AUB Link

Fingeraftryk

Citationsformater