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

Research output: Contribution to book/anthology/report/conference proceeding › Article in proceeding › Research › 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

Original language	English
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
Country/Territory	Denmark
City	København
Period	11/06/2014 → 13/06/2014
Internet address	http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990

Series	EIASM Conference papers

Keywords

TDABC
ABC
Supply chain

AUB Link

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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”. editor / Carsten Rohde. European Institute for Advanced Studies in Management, 2014. (EIASM Conference papers).

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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. in C Rohde (ed.), 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, Manufacturing Accounting Research Conference, København, Denmark, 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”. ed. / Carsten Rohde. European Institute for Advanced Studies in Management, 2014. (EIASM Conference papers).

Research output: Contribution to book/anthology/report/conference proceeding › Article in proceeding › Research › 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. In Rohde C, editor, 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

Conference

Keywords

AUB Link

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