Relevant bibliographies by topics / Activity based costing and time (TDABC)

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Activity based costing and time (TDABC)'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Activity based costing and time (TDABC)"

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Hoozée, Sophie, and Stephen C. Hansen. "A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing." Journal of Management Accounting Research 30, no. 1 (February 1, 2017): 143–67. http://dx.doi.org/10.2308/jmar-51686.

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ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps resources to activities and finally to products. We demonstrate that ABC aggregates resource-to-activity information by resources (columns), while TDABC selects partitions of activity-by-resource information. Our numerical experiment shows that TDABC is more accurate than ABC when traceability of resources to activities is high and activity traceability to products is low, while ABC is more accurate when activities are more traceable to products, irrespective of the level of resource traceability to activities. Finally, we examine the impact of hybridizing an ABC (TDABC) system with TDABC (ABC). We find that adding one ABC element into a TDABC system usually improves accuracy. However, adding one TDABC element into an ABC system usually substantially degrades accuracy. Data Availability: The simulated datasets are available from the first author on request.
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Barros, Rúben Silva, and Ana Maria Dias Simões da Costa Ferreira. "Time-driven activity-based costing." Qualitative Research in Accounting & Management 14, no. 1 (April 18, 2017): 2–20. http://dx.doi.org/10.1108/qram-10-2015-0095.

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Purpose By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company. Design/methodology/approach To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector. Findings The authors’ experience allows them to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. The authors argue that this happens for two reasons. First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors. Research limitations/implications The designed model is compared to other models presented in the literature. Practical implications This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations. Originality/value As the TDABC literature has been mostly focused on examples of service companies, the authors examine the technical suitability and the complexity of TDABC in manufacturing companies.
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Corbey, Michael. "Time-Driven Activity-Based Costing." Maandblad Voor Accountancy en Bedrijfseconomie 82, no. 11 (November 1, 2008): 477–84. http://dx.doi.org/10.5117/mab.82.12839.

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De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei surveys blijkt dat ABC slechts door een relatief gering aantal bedrijven wordt toegepast. Dit artikel bespreekt mogelijke verklaringen van deze paradox door in te gaan op de essentie van ABC, onder welke omstandigheden succesvolle toepassingen mogelijk geacht werden en wat dan precies verbeterd zou worden in de bedrijfsvoering dankzij ABC. Time-Driven Activity-Based Costing (TDABC) is het antwoord van Kaplan en Anderson (2004; 2007) op de ABC-paradox. Het blijkt dat TDABC in essentie een tweetal nuances aanbrengt ten opzichte van ABC, de ene nuance heeft te maken met complexiteit, de andere met capaciteit. Dat deze beide problemen bestonden, was bekend in de diverse genres literatuur. De conclusie van dit artikel is, dat een reductie van complexiteit ten opzichte van ABC in de praktijk waarschijnlijk wel verwacht mag worden. De aanpassingen met betrekking tot capaciteit die TDABC voorstelt, waren weliswaar nodig, maar zijn niet voldoende.
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Park, Yonpae, Sungwoo Jung, and Yousef Jahmani. "Time-Driven Activity-Based Costing Systems for Marketing Decisions." Studies in Business and Economics 14, no. 1 (April 1, 2019): 191–207. http://dx.doi.org/10.2478/sbe-2019-0015.

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AbstractThe activity-based costing (ABC) systems emerged as a management accounting innovation in the mid-1980s in response to dissatisfaction with traditional management accounting techniques and heightened international competition. Although ABC provides many advantages for managerial decision making, ABC tends to be outdated due to its limitations and is substituted by the time-driven activity-based costing (TDABC) systems. TDABC requires estimates of only two parameters: how much it costs per time unit of capacity to supply resources to activities and how much time it takes to perform each activity. TDABC allows incorporation of variation in the time demands made by different types of processes and consequently the representation of all possible combinations of activities that a process performs. This paper uses TDABC to calculate marketing costs and describes TDABC as a useful technique to reduce marketing resource costs and to support effective marketing decision making in various contexts such as marketing processes restructuring, marketing mix choices, customer profitability and price differentiation for customer classes.
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Zamrud, N. F., and M. Y. Abu. "COMPARATIVE STUDY: ACTIVITY BASED COSTING AND TIME DRIVEN ACTIVITY BASED COSTING IN ELECTRONIC INDUSTRY." Journal of Modern Manufacturing Systems and Technology 4, no. 1 (March 27, 2020): 68–81. http://dx.doi.org/10.15282/jmmst.v4i1.3840.

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By the 1980s, Traditional Cost Accounting (TCA) is no longer reflecting the current economic reality due to distorted information about the profitability of their orders, products, and customers. In addition, Activity-based Costing (ABC) is a costing method originally developed to overcome the shortcoming of TCA method in the era of rapidly increasing product complexity and diversification. However, it is not universally accepted because it ignores the potential for unused capacity which will be beneficial for forecasting. The objective of this work is to compare the advantages of ABC and Time-driven Activity-Based Costing (TDABC) by analyzing the features towards costing sustainment. The work begins by collecting data at electric electronic industry located at Pahang and the product selected is a magnetic inductor. ABC focuses on the costs inherent in the activity based products to produce, distribute or support the products concerned. TDABC uses time equation and capacity cost rate (CCR) to measure the unused capacity with respect to the time and cost. This work has successfully compares the methodology between ABC and TDABC in electronic industry. The item such as stages for cost allocation, determination of drivers, action taken for an additional activity, cost consideration for implementation, system building, system update, information given from each method, transparency, overestimation of cost, differentiation of service level, oversimplification of activities and capacity forecast and planning. It concludes that both have their strength according to the industry needs.
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Niñerola, Angels, Ana-Beatriz Hernández-Lara, and Maria-Victoria Sánchez-Rebull. "Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field." Healthcare 9, no. 9 (August 27, 2021): 1113. http://dx.doi.org/10.3390/healthcare9091113.

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The cost of health is a recurrent topic that has generated much research, as it affects all of society. Both public and private agents need to know the real cost of treatments, services, and products for decision-making. This article aims to compare the use and research impact of two cost systems widely used in health: ABC and TDABC, which is an evolution of ABC. For doing so, a bibliometric review in Scopus and Medline was carried out encompassing the years 2009–2019. The results show a great increase in publications using TDABC, while publications on ABC stabilized. On the other hand, the TDABC articles presented higher research impacts in traditional and alternative metrics. Articles on TDABC are more frequently cited, published in better journals, and more visible in academic social networks. The findings suggest that scholars and practitioners should focus on TDABC rather than ABC for addressing cost in health for its simplicity, projection, and research opportunities.
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Vedernikova, Olga, Lorena Siguenza-Guzman, Johanna Pesantez, and Rodrigo Arcentales-Carrion. "Time-Driven Activity-Based Costing in the Assembly Industry." Australasian Business, Accounting & Finance Journal 14, no. 4 (2020): 3–23. http://dx.doi.org/10.14453/aabfj.v14i4.2.

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Costs and their determination play a critical role in all manufacturing companies. The traditional costing system has received criticism resulting from the arbitrary allocation of indirect manufacturing costs. As an important initiative to address its weaknesses, new costing methods such as the Time-Driven Activity-Based Costing (TDABC) have emerged. Unfortunately, up to our knowledge, no investigations have been applied in analyzing assembly companies thoroughly nor considering all the processes necessary to obtain the final products. This article explores the TDABC application in the assembly industry through comparison with traditional volume-based costing by focusing on manual and semi-automatized production. Since the research is descriptive, a multiple-case study design was implemented in the assembly of televisions, motorcycles, and printed circuit boards. The developed methodology allowed determining the existence of factory overhead and direct labor cost variances between two different cost accounting systems, which also affected the unit cost of the products. Findings also highlight the benefits of TDABC application in the assembly industry, along with the shortcomings and future potential of research in this area.
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Kont, Kate-Riin, and Signe Jantson. "Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?" Evidence Based Library and Information Practice 6, no. 4 (December 15, 2011): 107. http://dx.doi.org/10.18438/b8gg8z.

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Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of both methods to determine which of these two is suitable for application in university libraries. Methods – This paper reviews and summarizes the literature on cost accounting and costing practices of university libraries. A brief overview of the history of cost accounting, costing, and time and motion studies in libraries is also provided. The ABC and the TDABC method, designed as a revised and easier version of the ABC by Kaplan and Anderson (Kaplan & Anderson 2004) at the beginning of the 21st century, as well as the adoption and adaptation of these methods by university libraries are described, and their strengths and weaknesses, as well as their suitability for university libraries, are analyzed. Results – Cost accounting and costing studies in libraries have a long history, the first of these dating back to 1877. The development of cost accounting and time and motion studies can be seen as a natural evolution of techniques which were created to solve management problems. The ABC method is the best-known management accounting innovation of the last 20 years, and is already widely used in university libraries around the world. However, setting up an ABC system can be very costly, and the system needs to be regularly updated, which further increases its costs. The TDABC system can not only be implemented more quickly (and thus more cheaply), but also can be updated more easily than the traditional ABC, which makes the TDABC the more suitable method for university libraries. Conclusion – Both methods are suitable for university libraries. However, the ABC method can only be implemented in collaboration with an accounting department. The TDABC method can be tested and implemented by separate departments, and thus can contribute to the provision of better and more effective library services at lower costs. However, the involvement of experts in costing and accounting is recommended.
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Fitriasari, Dewi, and Naoko Kawahara. "The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia." Binus Business Review 11, no. 2 (July 31, 2020): 141–48. http://dx.doi.org/10.21512/bbr.v11i2.5869.

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The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups. The researchers applied a qualitative simulation method. The data were taken from actual regulatory data of wage and salary from the local government of Jakarta. The other data were simulated data based on a software development process for a small startup. The result indicates that the TDABC can assist the company to trace its performance and costs. Additional factors in implementing the costing system are provided for further research and practical considerations in adopting the costing system.
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McLaughlin, Nancy, Michael A. Burke, Nisheeta P. Setlur, Douglas R. Niedzwiecki, Alan L. Kaplan, Christopher Saigal, Aman Mahajan, Neil A. Martin, and Robert S. Kaplan. "Time-driven activity-based costing: a driver for provider engagement in costing activities and redesign initiatives." Neurosurgical Focus 37, no. 5 (November 2014): E3. http://dx.doi.org/10.3171/2014.8.focus14381.

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Object To date, health care providers have devoted significant efforts to improve performance regarding patient safety and quality of care. To address the lagging involvement of health care providers in the cost component of the value equation, UCLA Health piloted the implementation of time-driven activity-based costing (TDABC). Here, the authors describe the implementation experiment, share lessons learned across the care continuum, and report how TDABC has actively engaged health care providers in costing activities and care redesign. Methods After the selection of pilots in neurosurgery and urology and the creation of the TDABC team, multidisciplinary process mapping sessions, capacity-cost calculations, and model integration were coordinated and offered to engage care providers at each phase. Results Reviewing the maps for the entire episode of care, varying types of personnel involved in the delivery of care were noted: 63 for the neurosurgery pilot and 61 for the urology pilot. The average cost capacities for care coordinators, nurses, residents, and faculty were $0.70 (range $0.63–$0.75), $1.55 (range $1.28–$2.04), $0.58 (range $0.56–$0.62), and $3.54 (range $2.29–$4.52), across both pilots. After calculating the costs for material, equipment, and space, the TDABC model enabled the linking of a specific step of the care cycle (who performed the step and its duration) and its associated costs. Both pilots identified important opportunities to redesign care delivery in a costconscious fashion. Conclusions The experimentation and implementation phases of the TDABC model have succeeded in engaging health care providers in process assessment and costing activities. The TDABC model proved to be a catalyzing agent for cost-conscious care redesign.
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Dissertations / Theses on the topic "Activity based costing and time (TDABC)"

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Bahr, Witold. "Radio frequency identification and time-driven activity based costing (RFID-TDABC)." Thesis, Aston University, 2016. http://publications.aston.ac.uk/30069/.

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This thesis extends the use of Radio Frequency Identification (RFID) data for accounting of warehouse costs and services. Time Driven Activity Based Costing (TDABC) methodology is enhanced with the real-time collected RFID data about duration of warehouse activities. This allows warehouse managers to have an accurate and instant calculations of costs. The RFID enhanced TDABC (RFID-TDABC) is proposed as a novel application of the RFID technology. Application of RFID-TDABC in a warehouse is implemented on warehouse processes of a case study company. Implementation covers receiving, put-away, order picking, and despatching. RFID technology is commonly used for the identification and tracking items. The use of the RFID generated information with the TDABC can be successfully extended to the area of costing. This RFID-TDABC costing model will benefit warehouse managers with accurate and instant calculations of costs. Although the study is limited in the scope to applying presented RFIDTDABC model only to warehouse operations of a SME company, RFIDTDABC concept will be of value to both academics and practitioners by showing how warehouse costs can be accurately measured by using this approach. Providing better understanding of incurred costs may result in a further optimisation of warehousing operations, lowering costs of activities, and thus provide competitive pricing to customers.
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Domingo, Hugues Renaud. "Valeur des soins et maladies chroniques : applicabilité du Time Driven Activity Based Costing (TDABC)." Thesis, Montpellier, 2018. http://www.theses.fr/2018MONTD034.

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Cette thèse interroge l'applicabilité du TDABC dans le secteur de la santé en France avec un contexte marqué par des mutations ces dernières années : maladies chroniques, restrictions budgétaires, réformes, remise en cause du système de financement (la Tarification à l’activité). En mobilisant le cadre conceptuel de la valeur des soins, deux projets de recherche-action sont menés respectivement sur la médiation en santé à l’hôpital et le parcours de soins de l’AVC. Selon les critères de simplicité et précision des méthodes d’évaluation de coûts, la littérature suggère que le TDABC est adapté aux approches transversales et au secteur de la santé. Les résultats montrent l’applicabilité du TDABC et d’autres apports notamment la prise en compte dans les équations de temps de certaines variations de coûts liées à la diversité des parcours et aux évolutions des traitements, une simplification possible par la loi de Pareto, un outil compréhensible par les professionnels de santé et suscitant le dialogue, simulation des « coûts cachés » de l’indisponibilité des ressources et des goulots d’étranglement. Toutefois, plusieurs questions subsistent nuançant la possibilité de sa généralisation en l’état et interrogeant le cadre conceptuel de la valeur notamment l’estimation du temps et du non chiffrable comme la valeur des soins
This thesis questions the applicability of the TDABC in the health sector in France with a context marked by changes in recent years: rising of chronic diseases, budget restrictions, reforms, questioning of the financing system (DRG) . By mobilizing the conceptual framework of the value of care, two action research projects are conducted respectively on hospital health mediation and the stroke care pathway. According to the criteria of simplicity and precision of costing methods, the literature suggests that TDABC is suitable for cross-sectoral approaches and the health sector. The results show the applicability of the TDABC and other contributions including the inclusion in the time equations of certain cost variations related to the diversity of care pathways and changes in treatment, a possible simplification by the Pareto law, a toolunderstandable by health professionals and stimulating dialogue, simulation of the "hidden costs" of the unavailability of resources and bottlenecks. However, several questions remain, nuancing the possibility of its generalization in the state and questioning the conceptual framework of the value, notably the estimation of the time and the non quantifiable as the value of the care
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Santos, Luciano Gomes dos. "Proposição de modelo de implantação do método de custeio baseado em atividade e tempo – TDABC." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/87330.

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Com a competição entre as empresas cada vez mais acirrada, os investidores exigindo cada vez mais retorno, a busca por maior eficiência, levam as empresas a procurarem manter-se atualizadas a novas tecnologias de produção e gestão, incluindo o controle dos seus custos, para maximização dos resultados e gestão dos preços. Neste sentido este trabalho tratará conceitualmente as metodologias de Custeio Baseado em Atividade - ABC e Gestão Baseado em Atividade - ABM, apresentará o avanço destas metodologias até o Custeio Baseado em Atividade e Tempo – TDABC, apresentos por Kaplan e Anderson a partir de 2004. Baseado na sugestão dos autores, e nos exemplos analisados nas empresas ATB Financial, Citigroup e Kemps, foi desenvolvida uma proposta de modelo de implantação, através de fases e etapas, a serem realizadas para a implementação da metodologia TDABC nas organizações. O diferencial do TDABC entre as demais metodologias de custeio, é a flexibilidade que o modelo permite com a utilização das equações de tempo. O presente modelo pode contribuir para que qualquer empresa inicie e implemente um projeto de Sistema de Custos TDABC em toda a organização.
The competition between companies increasingly, investors increasingly demanding return, the search for greater efficiency, companies seek to keep updated of new production technologies and management, including the control of their costs, to maximize results and price management. In this sense this work conceptually treat the methodologies of Activity Based Costing - ABC and Activity Based Management - ABM, will present the progress of these methodologies to the Activity Based Costing and Time - TDABC, presented by Kaplan and Anderson from 2004. Based on the suggestion of the authors, and the examples analyzed in companies ATB Financial, Citigroup and Kemps, was developed a proposed model through phases and steps to be taken to implement the methodology TDABC in organizations. The differential between TDABC other costing methodologies, is the flexibility that allows the model using the equations of time. This model, presented as implementation phases, can help any business to start and implement a project system TDABC costs across the organization.
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Zemariam, Ermias Lourdes, and Ann Willhelmsson. "Time Driven Activity Based Costing : When theory and reality collide: A pilot study of TDABC in a financial service company." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-416750.

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The value of cost allocation comes from its initial purpose; decision support. In other words, cost allocation is considered a vital part of management, as it generates valuable information concerning efficiency and profitability. By applying Time Driven Activity Based Costing (TDABC) in a financial service company, this pilot study aims to learn from the consequences of the application, and discuss the lessons learned. The application resulted in a two-step allocation using Traditional Cost Allocation in the first step and TDABC in the final step, wherethe overhead cost of four support departments were allocated down to products. To build the model, interviews were conducted with personnel and internal documents were used. The application's most important lessons are thedifficultyofidentifying and measuring activities, the model’s requirement of high-quality data and the complexity of the capacity measures.
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Moraes, Márcio Renato Quadros. "Diferenças e semelhanças entre o custeio baseado em atividade e custeio baseado em atividade e tempo." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/30856.

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No início da década de 80, surgiu o ABC, que era considerado uma metodologia que respondia a todas as dificuldades encontradas nos métodos tradicionais, sobre o direcionamento dos custos indiretos aos produtos. Porém algumas dificuldades forma encontradas neste método e poucas são as empresas que apuram custos utilizando o Actitivy Based Costing (ABC). No intuito de resolver estes problemas, Kaplan e Anderson (2004; 2007) sugerem a abordagem TDABC, nas quais eles consideram uma metodologia de fácil implementação e de resultados de gestão de custos, mais rápidos. Sendo assim, dissertação objetiva contribuir na identificação das diferenças e semelhanças entre a metodologia Time-Driven Activity Based Costing (TDABC) em relação ao Actitivy Based Costing (ABC), se são observadas em estudos relatados na literatura e da possibilidade de pontuá-las. E se as vantagens apresentadas por seus proponentes possam ser constatadas. Pois diversas são as tentativas de implementar um modelo de gestão de custos, nas quais os tomadores de decisão possam basear-se com rapidez nas informações de custos na acuracidade dos dados oriundos da metodologia de custeio.
In the early 80s, came to ABC, which was considered a methodology to answer all the difficulties encountered in traditional methods, on the direction of the indirect costs to products. However some difficulties encountered in this method and form there are few companies which process costs using the Actitivy Based Costing (ABC). In order to solve these problems, Kaplan and Anderson (2004, 2007) suggest the TDABC approach, in which they consider an easy implementation methodology and results of management costs, faster. Thus, dissertation aims to contribute in identifying the differences and similarities between the methodology Time-Driven Activity Based Costing (TDABC) compared to Actitivy Based Costing (ABC), if they are found in studies reported in the literature and the opportunity to punctuate them. And if the advantages presented by its proponents can be found. Because there are several attempts to implement a cost management model, in which decision makers can rely on the information quickly in the accuracy of cost data from the costing methodology.
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Pereira, André da Rosa. "Aplicabilidade do sistema de custeio baseado em atividade e tempo em indústria de bebidas." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/35446.

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Diferenciar-se é uma questão de agregação constante de valor, pensamento enxuto, retenção de talentos, atenção as boas práticas de gestão e a todas as partes envolvidas. Alcança sua missão aquela organização que aproveita o maior número de oportunidades lançadas a todos, porém aproveitadas por aqueles que as identificam e executam ações a frente dos demais. Manter essa atitude de vanguarda é o grande desafio que se lança. E a resposta a esta necessidade, a história de gestão e empreendedorismo nos mostra que não haverá resposta definitiva nem mecanismo permanente eficaz. É inserido neste contexto, que este projeto se desenvolve, buscando observar dentro de uma indústria de bebidas, o que seu método de custeio atual contribui para a busca de sua missão e implantar os conceitos atualmente modernos de time driven activity-based costing, voltando-as cada vez mais para a agregação de valor.
The ability to differentiate oneself as a professional is a matter of constant aggregation of value, lean thinking, retaining talent, attention to good management practices and to all parties involved. The company which can achieve its mission is the one that takes advantage of the greater number of opportunities thrown at all involved, however, seized by those who identify and take action ahead of others. Being able to maintain that vanguard attitude is the greatest challenge. In response to this need, the history of management and entrepreneurship shows us that there will be no definitive answer or an effective permanent mechanism. It is in this context that this project is developed, aiming to observe within a beverage industry, what its current cost method contributes to the pursuit of its mission and implement the modern concepts time driven activity-based costing, focusing constantly on the added value.
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Petit, Nicolas. "Le contrôle de gestion logistique hospitalier : pratiques de performance et modélisation des coûts en TDABC." Phd thesis, Université Rennes 1, 2013. http://tel.archives-ouvertes.fr/tel-00938271.

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De nombreuses recherches sont effectuées dans le domaine de la santé et concernent plus particulièrement les hôpitaux. Ceux-ci sont de vastes organisations et recensent de multiples métiers, de nombreuses activités autres que celle du soin apporté au patient. L'originalité de cette recherche consiste à se positionner vis-à-vis de l'une des fonctions support, la logistique hospitalière, et d'analyser en quoi celle-ci peut contribuer à l'amélioration de la performance financière de nos hôpitaux, ainsi qu'à la résolution des défis de nature économique qui lui sont posés. Cette thèse étudie d'abord comment définir et évaluer la performance logistique hospitalière. Elle analyse également les outils de gestion traitant de la performance logistique présents au sein des établissements de santé français. Suivent des monographies de nature exploratoire et une étude statistique auprès d'une centaine de responsables logistiques d'hôpitaux afin d'observer les pratiques développées et les difficultés rencontrées par ces professionnels. Nous appliquons enfin la méthode Time-Driven Activity Based Costing au service de transport d'un établissement ; des équations de temps nous permettent d'affiner les coûts et optimisent le contrôle de gestion opérationnel de l'activité logistique. Les réponses apportées par le contrôle de gestion aux lacunes observées au sein de la littérature et exprimées dans l'étude statistique sont analysées
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Leal, Ricardo da Rosa. "Avaliação da rentabilidade do relacionamento com clientes em uma empresa de varejo." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2010. http://hdl.handle.net/10183/27193.

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O presente trabalho tem por objetivo demonstrar a importância da utilização de instrumentos adequados para mensurar o retorno obtido através do relacionamento com os clientes. Inúmeras são as tentativas de buscar alguma forma de diferenciação com relação aos concorrentes, visando obter o reconhecimento e a preferência desses clientes, seja através de produtos diferenciados, em tamanhos, embalagens, estrutura, seja no nível de serviços ofertados desde a venda, passando por entrega, pós venda, entre outros. Além de demonstrar que a utilização de metodologias tradicionais de custeio pode gerar informações inadequadas, e como consequência, decisões distorcidas, será sugerida uma abordagem diferenciada, através da aplicação do conceito de gestão estratégica de custos, mais especificamente, da metodologia Time Driven Activity Based Costing (TDABC). O trabalho sugere a construção de um instrumento que viabilize a identificação de informações mais precisas sobre a real rentabilidade dos clientes, mediante os diferentes produtos e níveis de serviços ofertados.
This final paper has the objective of demonstrating the importance of the correct usage of some tools to measure the response obtained through the relationship built with customers. The attempts to reach, somehow, the differentiation towards the competitors are countless, always trying to obtain the acknowledgment and preference of these customers. This can be through differentiated products, in terms of size, packaging, structure or in terms of the service level offered from sale, going through delivery, after sales, among others. Besides demonstrating that the usage of traditional methodologies can generate inadequate information, and as a consequence, distorted decisions, a differentiated approach will be suggested, through the application of the concept of strategic cost management, more specifically, Time Driven Activity Based Costing (TDABC). This paper suggests the development of a tool that makes the identification of more precise information possible about the real profitability of clients, concerning the different products and levels of services offered.
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Gullander, Hannah, and Sara Johansson. "The Effects of Installing Automated Ward Solutions for Medicine - A Case Study at Växjö Central Hospital." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-35165.

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Research Questions: Research Question I: How does the material management process of medicine differ between a ward with, and without, an Automated Ward Solution (AWS)? Research Question II: How do time and costs differ in the material management process of medicine between a ward with, and without, an AWS? Research Question III: How has the instalment of a central storage affected the number of orders placed for wards? Purpose: The purpose is to map and compare the material management process of medicine between a ward with, and without, an AWS. Further the mapped processes will be timed, allocated costs by applying TDABC and then compared. The purpose is as well to describe how the instalment of a central storage has affected the frequency of orders placed for wards. Methodology: This project is a qualitative case study as the authors wished to understand the phenomena of having installed AWSs for medicine in a real context. The primary data was collected through interviews, observations and studying of documents; the secondary data was collected through scientific articles and literatures. The collected data answered the research questions with the help of process mapping and TDABC. Conclusion: In the created process maps it is found that the extensiveness of the different processes when compared are similar for both wards; however the allocated costs calculated through TDABC sometimes differ due to the involvement of the Pharmaceutical Unit as it carries a higher capacity cost per minute. Ward 5 can be assumed to have a higher security and accuracy due to the instalment of an AWS and by having laid more responsibility on the Pharmaceutical Unit. The AWS has however led to a larger waste for Ward 5 as it cannot return regular medicine anymore. This project could not directly connect the instalment of a central storage with reduced order lines; however it can be assumed that it has contributed to the decreased order lines placed.
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Nascimento, Daniela Cristina Massena do. "Projecto de implementação do sistema de custeio baseado nas actividades numa empresa da indústria aeronáutica - o caso da Dya'Aero Ibérica, S.A." Master's thesis, Universidade de Évora, 2011. http://hdl.handle.net/10174/14652.

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Actualmente, as empresas manifestam preocupação cada vez maior com o controlo dos seus custos face às crescentes exigências e modificações dos mercados competitivos onde actuam. Com a necessidade de garantirem a melhoria contínua e a gestão económica das diversas actividades que desenvolvem, as empresas precisam de um conjunto de ferramentas necessárias à sua optimização de forma a analisar a informação contabilística e de gestão. Deste modo, torna-se imprescindível a adopção de adequados Sistemas de Custeio. O principal objectivo deste trabalho é projectar e garantir as condições para a implementação de um sistema de contabilidade de gestão na empresa Dyn’Aero Ibérica, S.A., em concreto uma variante contemporânea do sistema de Custeio Baseado nas Actividades (ABC)1, cuja designação original é Time-Driven Activity-Based Costing (TDABC), uma metodologia de gestão de custos direccionada pelo tempo que fornece informação detalhada para apoiar o processo de gestão. Os resultados mostram a adequação do sistema à empresa em questão, bem como a sua exequibilidade, e com isso, que o impacto da sua possível adopção pode resultar positivo para o processo de gestão; ABSTRACT: Currently, companies show much more concern with control of their costs due to increasing demands and changes in the competitive markets where they operate. With the need to ensure continuous improvement and economic management of the various activities they develop, companies require a set of tools necessary for its optimization in order to analyze the generated accounting and management information. Thus, the adoption of appropriate costing systems is essential. The main objective of this work is to design and ensure the conditions for the implementation of a management accounting system in the company Dyn'Aero Ibérica, SA, specifically a contemporary variant of the Activity-Based Costing system (ABC), whose original name is Time-Driven Activity-Based Costing (TDABC), a costs management methodology, driven by time, which provides detailed information to support the management process. The results show the suitability of the system in this company, as well as its feasibility, so the possible implementation of the system can be useful to the management process.
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Books on the topic "Activity based costing and time (TDABC)"

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Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press, 2007.

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Book chapters on the topic "Activity based costing and time (TDABC)"

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Zamrud, N. F., M. Y. Abu, N. N. N. M. Kamil, and F. L. M. Safeiee. "A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method." In Lecture Notes in Mechanical Engineering, 171–78. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0950-6_27.

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Zamrud, Nurul Farahin, Mohd Yazid Abu, Nik Nurharyantie Nik Mohd Kamil, and Filzah Lina Mohd Safeiee. "The Impact of Capacity Cost Rate and Time Equation of Time-Driven Activity-Based Costing (TDABC) on Electric Component." In Lecture Notes in Mechanical Engineering, 81–87. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0950-6_13.

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Ruiz de Arbulo, Patxi, Jordi Fortuny, Javier García, Pablo Díaz de Basurto, and Enara Zarrabeitia. "Innovation in Cost Management. A Comparison Between Time-Driven Activity-Based Costing (TDABC) and Value Stream Costing (VSC) in an Auto-Parts Factory." In Industrial Engineering: Innovative Networks, 121–28. London: Springer London, 2012. http://dx.doi.org/10.1007/978-1-4471-2321-7_14.

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Silva, Michele Mendes Hiath, and Saulo Barbará de Oliveira. "Proposal to Implementation Time-Driven Activity Based Costing (TDABC) for Calculation of Surgical Procedure Costs of a Medium-Sized Teaching Hospital." In Proceedings of the International Conference on Information Technology & Systems (ICITS 2018), 191–99. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73450-7_19.

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Machado, André, Carlos Mendes, Miguel Mira da Silva, and João Almeida. "Time-Driven Activity Based Costing as a Service." In Enterprise Information Systems, 633–53. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-29133-8_31.

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Baltzer, Björn. "Zum Stand des Time-driven Activity-based Costing." In Wertschöpfung in der Betriebswirtschaftslehre, 167–86. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-18573-2_8.

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Monroy, Carlos Rodriguez, Azadeh Nasiri, and Miguel Ángel Peláez. "Activity Based Costing, Time-Driven Activity Based Costing and Lean Accounting: Differences Among Three Accounting Systems’ Approach to Manufacturing." In Annals of Industrial Engineering 2012, 11–17. London: Springer London, 2013. http://dx.doi.org/10.1007/978-1-4471-5349-8_2.

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Kartalis, Nikolaos, Ioannis Velentzas, and Georgia Broni. "Can Time-Driven Activity-Based Costing Applied in Show Caves." In Advances in Cross-Section Data Methods in Applied Economic Research, 419–28. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-38253-7_26.

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Gao, Ni-ni, Zi-xian Liu, and Ya-fang Li. "Estimating the Hidden Costs of Operating Room with Time-Driven Activity-Based Costing." In The 19th International Conference on Industrial Engineering and Engineering Management, 87–94. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-38433-2_10.

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DiGioia, Anthony M., and Shapiro Eve. "Determine the True Cost of Care Using Shadowing and Time-Driven Activity-Based Costing." In The Patient Centered Value System, 159–85. Boca Raton : Taylor & Francis, 2018. | “A CRC title, part of the Taylor & Francis imprint, a member of the Taylor & Francis Group, the academic division of T&F Informa plc.“: Productivity Press, 2017. http://dx.doi.org/10.1201/9781315165615-10.

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Conference papers on the topic "Activity based costing and time (TDABC)"

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Masthoff, M., K. Schneider, P. Schindler, W. Heindel, M. Köhler, J. Schlüchtermann, and M. Wildgruber. "Time-driven Activity-based Costing (TDABC) in der interventionellen Radiologie." In 101. Deutscher Röntgenkongress und 9. Gemeinsamer Kongress der DRG und ÖRG. © Georg Thieme Verlag KG, 2020. http://dx.doi.org/10.1055/s-0040-1703392.

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Achão Filho, Nélio, Armando Celestino Gonçalves, and Osvaldo Luíz Gonçalves Quelhas. "UMA APLICAÇÃO DO TDABC – TIME-DRIVEN ACTIVITY BASED COSTING UTILIZANDO A SIMULAÇÃO COMO FERRAMENTA PARA AVALIAÇAO DA QUANTIDADE NECESSÁRIA DE PESSOAL E CONTROLE DE DESPESAS EM UM HOSPITAL MUNICIPAL DO RIO DE JANEIRO." In XVIII Simpósio de Pesquisa Operacional & Logística da Marinha. São Paulo: Editora Edgard Blücher, 2016. http://dx.doi.org/10.5151/marine-spolm2015-140980.

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Riesener, Michael, Christian Dolle, Alexander Menges, and Gunther Schuh. "Time-driven Activity-based Costing Using Process Data Mining." In 2021 IEEE Technology & Engineering Management Conference - Europe (TEMSCON-EUR). IEEE, 2021. http://dx.doi.org/10.1109/temscon-eur52034.2021.9488654.

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Wu, Xiao-dan, Yun-feng Wang, Dian-min Yue, and Zong-jia Sun. "Modeling and error analysis of Time-Driven Activity-Based Costing." In 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management. IEEE, 2011. http://dx.doi.org/10.1109/icieem.2011.6035185.

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Rizki, Novia, and Dwi Hartanti. "Analysis of Cost Calculation System at X Hospital based on Traditional Costing and Time Driven Activity based Costing: Study at Unit Cost Hemodialysis Services." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009504010791084.

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Pokorna, Jana. "TIME DRIVEN ACTIVITY BASED COSTING AS AN INFORMATION SOURCE FOR COST MANAGEMENT IN THE ENTERPRISE: CASE STUDY." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.104.

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Haq, Fahmy Abdul, Firman Pribadi, and Titiek Hidayati. "Analysis of the Cesarean Section Unit Cost With the Time-Driven Activity-Based Costing Method: A Narrative Review." In 4th International Conference on Sustainable Innovation 2020–Health Science and Nursing (ICoSIHSN 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/ahsr.k.210115.019.

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Amandaningrum, Roberta Fifin, and Thomas H. Secokusumo. "Time-Driven Activity based Costing Method for Calculating Unused Capacity of Endoscopy Services: A Case Study of Xyz Hospital." In The 2nd International Conference on Inclusive Business in the Changing World. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0008431503800387.

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Park, Jaeil, and Timothy W. Simpson. "An Activity-Based Costing Method for Product Family Design in the Early Stages of Development." In ASME 2005 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2005. http://dx.doi.org/10.1115/detc2005-84817.

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As the marketplace is changing so rapidly, it becomes a key issue for companies to best meet customers’ diverse demands by providing a variety of products in a cost-effective and timely manner. In the meantime, an increasing variety of capability and functionality of products has made it more difficult for companies that develop only one product at a time to maintain competitive production costs and reclaim market share. By designing a product family based on a robust product platform, overall production cost can be more competitive than competitors selling one product at a time while delivering highly differentiated products. In order to design cost-effective product families and product platforms, we are developing a production cost estimation framework in which relevant costs are collected, estimated, and analyzed. Since the framework is quite broad, this paper is dedicated to refining the estimation framework in a practical way by developing an activity-based costing (ABC) system in which activity costs are mapped to individual parts in the product family, which is called cost modularization, and the activity costs affected by product family design decisions are reconstructed to make the costs relevant to these decisions. A case study involving a family of power tools is used to demonstrate the proposed use of the ABC system.
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Dewi, Ni Wayan Yulianita, Gusti Ayu Ketut Rencana Sari Dewi, and Made Arie Wahyuni. "Use of Time-Driven Activity-Based Costing to Calculate the Unit Cost per Students at Faculty of Economics of Universitas Pendidikan Ganesha." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-18.2019.42.

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