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

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Resumé

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
OriginalsprogEngelsk
TitelMAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”
RedaktørerCarsten Rohde
ForlagEuropean Institute for Advanced Studies in Management
Publikationsdato2014
StatusUdgivet - 2014
BegivenhedEIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : Using Cost and Performance Management Systems to Enhance Competitiveness - København, Danmark
Varighed: 11 jun. 201413 jun. 2014
http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990

Konference

KonferenceEIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE
LandDanmark
ByKøbenhavn
Periode11/06/201413/06/2014
Internetadresse
NavnEIASM Conference papers

Fingerprint

cost
evaluation
calculation
method

Bibliografisk note

ISSN no som ISBN

Emneord

  • Timedriven ABC
  • Activity based costing
  • ABC
  • TDABC
  • Supply chain

Citer dette

Israelsen, P., & Kristensen, T. B. (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
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’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",
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",

}

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 proceedingKonferenceartikel i proceedingForskningpeer review

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AU - Kristensen, Thomas Borup

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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

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KW - ABC

KW - Supply chain

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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).