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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 soinsThis 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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Huang, Yu-Ting. "Evaluation and recommendation of implementing time-driven activity-based costing in healthcare." Thesis, The University of Texas School of Public Health, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10126237.
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Time-Drive Activity-Based Costing (TDABC) is a bottom-up costing approach that involves calculating a unit cost of supplying capacity (Capacity Cost Rate) and estimating time spent performing an activity. TDABC has been implemented in healthcare; however, most of the studies have been conducted at a project or departmental level. A pilot study based on the TDABC principles was performed for proof of concept at UT MD Anderson Cancer Center. In the pilot study, the TDABC cost was first calculated manually and later by software. The goal of this research study was to evaluate the feasibility of devising and implementing an effective / reliable / robust system of cost measuring to provide the true costs of patient care delivery institution-wide in an academic medical center. Chapter one provides a literature review of costing methods and costing in healthcare, a brief introduction of TDABC, and the significance of this study. Chapter two describes and analyzes the pilot study. Chapter three includes the review of conceptual models in the literature and the development of a conceptual model of implementing TDABC institution-wide in healthcare. Chapter four describes the methodology of generating practical and validated recommendations for an institution-wide implementation of TDABC and the final recommendations. Chapter five provides a brief summary of the current study, research and operational implications, as well as limitations and the future research.
The five recommendations generated are listed below: • Gain top management support and horizontal and vertical collaboration, • Educate and motivate staff to have an accurate concept of costing and an awareness of costing at all times, • Understand existing information systems and develop a strategy to collect process, activity, resources and time information effectively and efficiently, • Assess the current condition of the institution and determine the right timing of implementation by top management, • Consider future enhancements with new technology such as a real-time location system
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Jahoda, Richard. "Analýza ziskovosti zákazníků v poradenské společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264656.
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The main goal of this master thesis is to implement a system for performing customer profitability analysis in a consulting company. Implementation of the system is based on concepts that are presented in the theoretical part of this thesis. This thesis also contains discussion about the usability of the activity based costing and of the time driven activity based costing. The theoretical part of this thesis contains an explanation of the customer profitability analysis. This part also presents the activity based costing method and also the time driven activity based costing method. Due to the main focus of this thesis, theoretical part also contains an explanation of specifics of performance management in a consulting company. The practical part of this thesis begins with a description of current conditions in the researched company. This is followed by the implementation of the customer profitability analysis system. This thesis is concluded by performing customer profitability analysis in the researched company.
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Cruz, Jessé Bortoli. "Proposta de modelo de formação de preços em indústrias de bens de capital sob encomenda." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-26032010-184753/.
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Esta pesquisa apresenta um modelo de custeio para apoiar decisão de formação de preços em indústrias de produção sob encomenda. Trata-se de um modelo híbrido que se vale de diferentes métodos de custeio, os quais são, por sua vez, utilizados complementarmente uns aos outros de forma a indicar adequadamente os custos e despesas ocorridos em sistemas de produção sob encomenda para uso no auxílio à formação de preços, tais como, custos de matérias primas, de transformação e despesas fixas indiretas. O modelo se vale dos seguintes métodos: custeio-padrão, custeio por unidade de esforços da produção UEP e custeio baseado em atividades e tempo - TDABC. O modelo proposto foi aplicado em uma indústria de projeto e produção sob encomenda para o setor elétrico permitindo um estudo comparativo acerca da decisão de preços em relação ao modelo atualmente utilizado e o novo modelo proposto. Na comparação realizada, para um produto selecionado, observou-se que ao se utilizar o novo modelo o preço baseado em custos deveria ser 15.5% inferior àquele que se definiria a partir do modelo atualmente aplicado pela indústria, mostrando ter o modelo proposto um tratamento mais coerente em relação aos custos de transformação e despesas da estrutura de apoio se comparado ao modelo atual, refletindo diretamente na competitividade da indústria na medida em que um preço além daquele fixado pela concorrência para uma produção sob encomenda pode afugentar a colocação do pedido pelo potencial cliente.This research presents a cost model to support the pricing decision in make-to-order industries. The developed hybrid model uses different costing methods, which are, in turn, used in addition to each other presenting indicate adequately the costs and expenditures that occurred in make-to-order systems of production for support pricing decision, such as costs of raw materials, processing and indirect fixed costs. The model takes advantages of the following methods: standard costing, cost per added value unit - AVU and time-driven activity-based costing - TDABC. The proposed model was applied to a make-to-order Company, in this way, allowing a comparative study for the decision of prices between the new model and the current one. In a comparison, considering a selected product, It was observed that, using the new model, the price based on costs would be 15.5% lower than that which was settled using the model currently applied by the company, It shows that the proposed model may treat the processing costs and structures expenditures more consistent when compared to the current model, in this way reflecting the company\'s competitiveness as the price beyond that settled by the competitors for a make-to-order production can stave off placing an order from a potential customer.
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Junior, Abraão Freires Saraiva. "Decisão de mix de produtos sob a perspectiva do custeio baseado em atividades e tempo para operações com múltiplas restrições." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-04012016-114937/.
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Esta pesquisa versa sobre o tema decisão de mix de produtos que, em uma visão de Engenharia de Produção, pode ser entendido como a definição da quantidade ideal a ser produzida de cada tipo de produto em um determinado período, considerando que estes competem por um número limitado de recursos, de forma a maximizar o resultado econômico (ex: lucro operacional) da empresa. Os modelos de decisão de mix produtos utilizam informações sobre lucratividade que é determinada a partir de análises e confrontos entre os preços de vendas e os custos (gastos) dos produtos, custos esses que são mensurados através de métodos de custeio. Dentre os métodos de custeio existentes na literatura, destacam-se o Custeio por Absorção, o Custeio Direto/Variável, o Custeio Baseado em Atividades (ABC) e o Custeio Baseado em Atividades e Tempo (TDABC). O TDABC, a despeito de ter sido lançado na literatura em 2004 e detalhado em 2007 a partir de um livro publicado por Robert Kaplan e Steven Anderson, ainda não foi explorado diretamente pela literatura que versa sobre decisão de mix de produtos no contexto de operações com múltiplas restrições, ao contrário de alguns dos outros métodos de custeio mencionados, tal como o ABC. Para preencher essa lacuna teórica, esta tese tem como objetivo propor um modelo de decisão de mix de produtos sob a perspectiva do custeio baseado em atividades e tempo para operações com múltiplas restrições. Para cumprir este objetivo, inicialmente, a tese é desenvolvida metodologicamente com a realização de uma análise bibliométrica e de uma análise de citações das publicações realizadas em periódicos acadêmicos internacionais das áreas de Engenharia de Produção e de Contabilidade Gerencial sobre decisão de mix de produtos e sobre o TDABC. Em seguida, uma pesquisa bibliográfica é apresentada para discutir conceitos, analisar criticamente e posicionar a pesquisa sobre decisão de mix de produtos e sobre métodos de custeio, com destaque ao TDABC. Ainda, são apresentados exemplos didáticos para ilustrar a utilização de métodos de custeio na decisão de mix de produtos. Em seguida, utiliza-se de modelagem quantitativa com vistas à proposição do modelo para auxiliar a decisão de mix de produtos sob a perspectiva do TDABC, sendo este expresso na forma de um modelo de programação linear. No modelo proposto, são incorporados técnicas e conceitos relacionados com o controle gerencial de gastos, com a hierarquia de atividades, com o Overall Equipment Effectiveness (OEE) e com a programação matemática. Através de um exemplo didático envolvendo uma empresa de manufatura com múltiplas restrições do tipo hard e considerando parâmetros determinísticos, é apresentada a aplicação do modelo proposto na decisão de mix de produtos. Como principal resultado, tem-se a operacionalização do modelo proposto através do aplicativo Solver® incorporado ao software Microsoft Office Excel®, culminando na definição do mix de produtos que maximiza o lucro operacional esperado para a empresa no horizonte de planejamento analisado. Algumas reflexões críticas são realizadas no que tange aos limites de aplicação do modelo proposto. Finalmente, conclui-se que, sob a perspectiva do TDABC, o modelo proposto pode ser útil para auxiliar a decisão de mix de produtos no contexto de operações com múltiplas restrições.This research addresses the theme \"product-mix decision\" that, in a Production Engineering perspective, can be understood as the definition of the optimum quantity to be produced for each type of product in a given period, considering these products compete for limited resources in order to maximize the firm economic result (e.g. operating income). Product-mix decision models use information on profitability, which is determined from analysis and confrontation between sales prices and costs (spending) of the products supplied by the company. These products costs are measured by costing methods. Among the existing costing methods in the literature, absorption costing, the direct costing, the activity based costing (abc) and time-driven activity-based costing (TDABC) are highlighted. TDABC, despite appearing in the literature in 2004 and detailed in 2007 from a book written by Robert Kaplan and Steven Anderson, has not been directly explored in the literature that deals with the product-mix decision considering multi-constrained operations context, unlike some of the other costing methods mentioned. In this context, to fill in this theoretical gap, the PhD thesis aims to propose a quantitative model to underpin the product-mix decision under the perspective of TDABC for multi-constrained operations. To meet this goal, initially, the thesis is developed methodologically from a bibliometric analysis and a citation analysis of papers on product mix decision and on TDABC published by international academic journals related to Production Engineering and Management Accounting research areas. Then the manuscript is methodologically developed from a literature research to discuss concepts and positioning the research on product-mix decision and on costing methods, emphasizing TDABC. Finally, quantitative modeling is employed in order to propose a model under the perspective of TDABC to assist product-mix decision, which is expressed as a linear programming model. The proposed model incorporates techniques and concepts related to management control over costs, the hierarchy of activities taxonomy, the Overall Equipment Effectiveness (OEE) and mathematical programming. An application of the proposed model is illustrated from a didactic example involving a multi-constrained manufacturing operation and considering deterministic parameters. The proposed model is operationalized through the Solver® and the Microsoft Office Excel® softwares, and, as main results, it was calculated the product-mix that maximizes the company\'s operating profit expected for the analyzed planning horizon. Some critical reflections are made regarding the proposed model application. Finally, it is concluded that, under the perspective of TDABC, the proposed model can be useful to support the product-mix decision of multiconstrained operations.
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Júnior, Abraão Freires Saraiva. "Decisão de mix de produtos sob a ótica do custeio baseado em atividades e tempo." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-18052011-142100/.
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Esta pesquisa versa sobre o tema decisão de mix de produtos que, em uma visão de Gestão de Produção e Operações, pode ser entendido como a definição da quantidade ideal a ser produzida de cada tipo de produto em um determinado período, considerando que estes competem por um número limitado de recursos, de forma a maximizar o resultado econômico (ex: lucro líquido) da empresa. Os modelos de decisão de mix produtos utilizam informações sobre rentabilidade que é determinada a partir de análises e confrontos entre os preços de vendas e os custos dos produtos, custos esses que são mensurados através de métodos de custeio. Dentre os métodos de custeio existentes na literatura, destacam-se o Custeio por Absorção, o Custeio Direto, o Custeio Baseado em Atividades (ABC) e o Custeio Baseado em Atividades e Tempo (TDABC). O TDABC, apesar de lançado na literatura em 2004 e detalhado em 2007 a partir de um livro publicado por Robert Kaplan e Steven Anderson, ainda não foi explorado diretamente pela literatura que versa sobre decisão de mix de produtos, ao contrário dos outros métodos de custeio mencionados. Nesse contexto, esta dissertação tem como objetivo primário construir um modelo quantitativo para alicerçar a decisão de mix de produtos que incorpore a lógica de custeio do TDABC. Para cumprir o objetivo primário, inicialmente, a dissertação é desenvolvida metodologicamente com a realização de uma pesquisa bibliográfica para discutir conceitos e posicionar a pesquisa sobre decisão de mix de produtos e sobre métodos de custeio, com destaque ao TDABC. Em seguida, utiliza-se modelagem quantitativa com vistas à proposição de um modelo baseado no TDABC para decisão de mix de produtos. A partir de um exemplo didático envolvendo um ambiente de manufatura, é ilustrada a aplicação do modelo proposto. Finalmente, conclui-se que o modelo proposto sob a ótica do TDABC é útil para fundamentar a decisão de mix de produtos. A dissertação possui, ainda, os objetivos secundários de posicionar teoricamente, de analisar criticamente e de caracterizar as publicações acadêmicas internacionais sobre decisão de mix de produtos no tocante (i) aos países nos quais os estudos foram originados, (ii) aos principais canais de publicação (periódicos) dos trabalhos, (iii) aos tipos de pesquisa utilizados e (iv) aos destaques em termos de autores e de publicações mais citados. Para cumprir os objetivos secundários, são realizados um levantamento bibliográfico em três portais de periódicos, uma análise bibliométrica dos artigos prospectados e uma análise crítica do conteúdo das publicações sobre decisão de mix de produtos. A partir dos resultados da análise bibliométrica, conclui-se que: (i) a produção acadêmica sobre decisão de mix de produtos apresentou um crescimento considerável a partir de 1991; (ii) 71% das publicações concentram-se em periódicos estritamente relacionados com o campo acadêmico da Gestão de Produção e Operações; (iii) há uma forte concentração das pesquisas em universidades dos Estados Unidos e é relevante o papel de pesquisadores vinculados a instituições de países orientais (Taiwan, Índia e China) na produção acadêmica internacional sobre decisão de mix de produtos; (iv) 77% das publicações foram trabalhados pelos autores a partir dos tipos de pesquisa Modelagem Matemática/Quantitativa e Teórico/Conceitual; e (v) Gerrard Plenert, pesquisador da Brigham Young University, foi o autor mais citado nos artigos analisados.This research addresses the theme \"product-mix decision\" that, in a Production and Operations Management perspective, can be understood as the definition of the optimum quantity to be produced for each type of product in a given period, considering these products compete for limited resources in order to maximize the firm economic result (e.g. net profit). Product-mix decision models use information on profitability, which is determined from analysis and confrontation between sales prices and costs of the products supplied by the company. These products costs are measured by costing methods. Among the existing costing methods in the literature, Absorption Costing, the Direct Costing, the Activity Based Costing (ABC) and Time- Driven Activity-Based Costing (TDABC) are highlighted. TDABC, despite appearing in the literature in 2004 and detailed in 2007 from a book written by Robert Kaplan and Steven Anderson, has not been directly explored in the literature that deals with the product-mix decision, unlike the other costing methods mentioned. In this context, the dissertation aims primarily to build a quantitative model to underpin the productmix decision incorporating the TDABC approach. To meet the primary objective, firstly, the dissertation is methodologically developed from a literature research to discuss concepts and positioning the research on product-mix decision and on costing methods, emphasizing TDABC. Then, quantitative modeling is used in order to propose a model based on TDABC to assist product-mix decision. An application of the proposed model is illustrated from a didactic example involving a manufacturing environment. Finally, it is concluded that the model proposed from the perspective of TDABC can be helpful for decision making related to product-mix. Secondarily, the dissertation also aims to position theoretically, to analyze critically, and to characterize the academic literature on the product-mix decision published in international journals with respect to (i) the countries where the studies were originated, (ii) the main journals that publish the studies, (iii) the research approach used, and (iv) the highlights in terms of authors and publications cited. In order meet the secondary objectives, a bibliographic survey on three internet portals, a bibliometric analysis of the prospected papers, and a critical analysis of the content of product-mix decision publications are carried out. The bibliographic survey resulted in 70 academic articles on product-mix decision published in international journals. From the results of the bibliometric analysis, it was found that: (i) productmix decision academic research has grown since 1991; (ii) 71% of the publications focus on academic journals strictly related to the Production and Operations Management field; (iii) there is a strong concentration of research in American universities and the role of researchers from institutions in Eastern countries (Taiwan, India and China) is relevant in product-mix decision international publication; (iv) 77% of the publications were treated by the authors as from two research approaches: Mathematical/Quantitative Modeling and Theoretical/Conceptual; and (v) the most cited author in the articles analyzed is researcher Gerrard Plenert, from Brigham Young University.
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Pecen, Pavel. "Navržení nástrojů pro řízení internetového obchodu, optimalizace a standardizace procesů pro vybraný podnik." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124597.
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The aim of this thesis was to provide manager of a particular e-shop a practical overview of the current state of strategic and operational management and to suggest possible solutions to discovered imperfections. Within the analysis of the current state following assessments has been accomplished: evaluations of company's vision, related goals, design and implementation of the strategy, organizational structure and set of procedures in the company, analysis of jobs activities and full time equivalent analysis. In addition, key business processes of the community e-shop have been mapped with employees and costs were assigned to their various activities, thereby to obtain quantification of the average cost per order. Steps were designed to optimise key processes to improve e-shop's operational efficiency.
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Cerqueira, André Filipe Gonçalves. "Aplicação do Modelo TDABC, Caso Sonae MC." Master's thesis, 2020. http://hdl.handle.net/10316/94657.
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Relatório de Estágio do Mestrado em Gestão apresentado à Faculdade de EconomiaEste relatório visa a obtenção do grau de Mestre em Gestão, pela faculdade de Economia da Universidade de Coimbra, elaborado no âmbito do estágio curricular realizado Sonae MC. O objetivo central do relatório é contribuir para aplicação do modelo TDABC da equipa AFC. Para isso, foi realizada uma identificação, análise e mapeamento das atividades da equipa.Ao longo dos últimos anos, a equipa Análise de Fluxos de Compra (AFC) da Direção de Serviços Administrativos (DSA) da Sonae MC tem vindo a aplicar o modelo TDABC como ferramenta de gestão de custos e otimização de recursos.Este modelo de custeio fornece à equipa diversos indicadores para realizar a sua análise. Permite sobretudo comparar os recursos da equipa com os que recursos que esta realmente necessita para realizar as suas atividades.Para a aplicação deste modelo de custeio, a equipa precisa de apurar o tempo de execução de cada uma das suas atividades. Numa tentativa de otimizar este valor, a equipa optou por realizar um mapeamento detalhado de cada uma das atividades de forma a obter um maior rigor na análise final. Como resultado, verificou-se que os mapeamentos realizados trouxeram consigo um maior detalhe e precisão nos resultados do modelo de custeio da equipa, contribuindo para uma melhor aplicação do modelo TDABC.Atualmente a equipa consegue analisar com uma maior exatidão a quantidade de recursos que têm de possuir para executar as suas atividades ao longo do ano e perceber se a sua capacidade instalada está adequada para as atividades que realiza.
This report aims at obtaining a master’s degree in Management, from the Faculty of Economics of the University of Coimbra, prepared within the framework of the curricular internship held at Sonae MC. The main objective of the report is to contribute to the application of the TDABC model of the AFC team. For that, an identification, analysis and mapping of the team's activities was carried out.Over the past few years, the team Análise de Fluxos de Compra (AFC) of Direção de Serviços Administrativos (DSA) of Sonae MC has been applying the costing model as a cost management and resource optimization tool.This costing method provides the team with several indicators to perform its analysis. Above all, it allows comparing the team's resources with the resources it really needs to carry out its activitiesIn order to apply this costing method, the team needs to determine the execution time of each of its activities. To optimize this value, the team chose to perform a detailed mapping of each of the activities in order to obtain greater accuracy in the final analysis. As a result, it was found that the mappings carried out brought with them greater detail and precision in the results of the team costing model, contributing to a better application of the TDABC methodology.Currently the team is able to analyse more accurately the amount of resources they need to carry out their activities throughout the year and to see if their installed capacity is adequate for the activities they carry out.
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Barroso, Patrícia Vanessa Pereira Fontes. "Proposta de Implementação do Método Time-Driven Activity Based-Costing (TDABC) numa Microempresa Portuguesa." Dissertação, 2015. https://repositorio-aberto.up.pt/handle/10216/81335.
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Barroso, Patrícia Vanessa Pereira Fontes. "Proposta de Implementação do Método Time-Driven Activity Based-Costing (TDABC) numa Microempresa Portuguesa." Master's thesis, 2015. https://repositorio-aberto.up.pt/handle/10216/81335.
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Sultani, Leonardo José Mattos. "Aplicação do modelo TDABC à supervisão do mercado de valores mobiliários brasileiro." Master's thesis, 2009. http://hdl.handle.net/10071/1996.
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Esta pesquisa teve por objetivo analisar como a metodologia Time-Driving
Activity-Based Costing (TDABC) pode contribuir para a mensuração dos recursos
humanos e materiais necessários à implementação do sistema de supervisão baseada em
riscos da Comissão de Valores Mobiliários (CVM), órgão regulador do mercado de
valores mobiliários brasileiro. Para possibilitar a análise, foram utilizadas como meio
pesquisas bibliográficas, documentais e de campo. As pesquisas bibliográficas
permitiram esclarecer a importância e os fundamentos da adoção de um modelo de
organização e priorização de atividades pelo órgão regulador e apresentar as principais
características inerentes ao TDABC. As pesquisas documentais forneceram elementos
para a aplicação da metodologia, assim como as pesquisas de campo, que permitiram a
coleta dos dados relacionados à alocação de recursos humanos, ao direcionamento de
custos e ao detalhamento das ações de mitigação. No campo, foram aplicados
questionários a funcionários dos departamentos de recursos humanos, orçamento,
acompanhamento de empresas e gestão de riscos do órgão regulador. Os dados
recolhidos por meio dos questionários foram utilizados para a aplicação da metodologia
e a realização das simulações de hipóteses por ela propostas. A pesquisa corroborou a
suposição inicial mediante a análise das informações obtidas por meio da
implementação típica do TDABC. A metodologia permite a mensuração dos recursos
necessários à execução das atividades planejadas e daqueles colocados à disposição da
entidade. Mediante o confronto dos resultados obtidos, verifica-se a falta, a adequação
ou o excesso de recursos – capacidade ociosa, o que permite ao gestor adotar as devidas
providências para que as atividades planejadas sejam executadas com um mínimo de
excesso ou gargalos ligados à capacidade mínima.The objective of this work was to demonstrate how the Time-Driving Activity- Based Costing (TDABC) methodology can contribute to measuring the human and material resources needed to implement the risk-based supervision system of the Comissão de Valores Mobiliários (CVM), the regulator of the Brazilian capital market. In order to achieve the best results, bibliographical, document and on-site research has been conducted: the bibliographical research focuses on the importance of adopting a model for organising and prioritising the activities of the Regulator and showing the main TDABC characteristics; the document research provides the basis for applying the methodology; and the on-site research provides data related to human resource distribution, cost allocation and mitigation actions. The on-site research was conducted via questionnaires submitted to the employees of the human resources, budget, corporate finance and risk management departments of the Regulator. The data collected has been used to apply the methodology and to make hypothesis simulations as proposed by TDABC. The research has confirmed the initial supposition through the analysis of the information supplied by the normal implementation of the TDABC. This methodology has made it possible to measure both the resources necessary for implementing the planned activities and the resources already available. According to the results obtained, resources can be verified as lacking, adequate or in excess – downtime, which allows management to adopt the best measures for the planned activities in order to optimize them without excesses or bottlenecks in minimum capacity.
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Pereira, Carla Sofia da Conceição. "Time-Driven Activity Based Costing: aplicação à cirurgia de ambulatório das cataratas com criação de valor para o doente." Master's thesis, 2021. http://hdl.handle.net/10773/30736.
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Como ficou bem patente no atual período de pandemia, a saúde emerge novamente como um setor fundamental para a sociedade. As necessidades são crescentes e ilimitadas. Em contrapartida os recursos são limitados. Com a pressão crescente da procura de cuidados de saúde, torna-se fundamental uma gestão cada vez mais eficiente do lado da oferta. Está neste momento em curso uma autêntica revolução ao nível da gestão dos cuidados de saúde. Rompendo com os métodos tradicionais assentes numa cultura de volume e quantidade, o Value Based Health Care (VBHC) propõe uma nova abordagem dos métodos de gestão centrados no doente com o objetivo de maximizar a qualidade, por cada euro gasto, nos cuidados de saúde. A operacionalização deste novo paradigma implica novos métodos de custeio em substituição dos métodos tradicionais. Atualmente a Contabilidade Analítica (CA) dos hospitais recorre ao Método das Seções Homogéneas (MSH) para apuramento dos custos. No entanto este método revela-se desatualizado e obsoleto. O Time-Driven Activity-Based Costing (TDABC), é hoje considerado como uma alternativa inovadora para corrigir as lacunas dos métodos de custeio tradicionais. Este método revela-se mais simples de construir e implementar, distinguindo-se dos anteriores por dar uma visão holística do hospital. No nosso trabalho, aplicámos esta nova metodologia à cirurgia de ambulatório das cataratas. Com este exercício, obtivemos um valor preciso do custo real do ato médico. Ao mesmo tempo, evidenciámos as vantagens do TDABC como instrumento de apoio à gestão hospitalar.Como ficou bem patente no atual período de pandemia, a saúde emerge novamente como um setor fundamental para a sociedade. As necessidades são crescentes e ilimitadas. Em contrapartida os recursos são limitados. Com a pressão crescente da procura de cuidados de saúde, torna-se fundamental uma gestão cada vez mais eficiente do lado da oferta. Está neste momento em curso uma autêntica revolução ao nível da gestão dos cuidados de saúde. Rompendo com os métodos tradicionais assentes numa cultura de volume e quantidade, o Value Based Health Care (VBHC) propõe uma nova abordagem dos métodos de gestão centrados no doente com o objetivo de maximizar a qualidade, por cada euro gasto, nos cuidados de saúde. A operacionalização deste novo paradigma implica novos métodos de custeio em substituição dos métodos tradicionais. Atualmente a Contabilidade Analítica (CA) dos hospitais recorre ao Método das Seções Homogéneas (MSH) para apuramento dos custos. No entanto este método revela-se desatualizado e obsoleto. O Time-Driven Activity-Based Costing (TDABC), é hoje considerado como uma alternativa inovadora para corrigir as lacunas dos métodos de custeio tradicionais. Este método revela-se mais simples de construir e implementar, distinguindo-se dos anteriores por dar uma visão holística do hospital. No nosso trabalho, aplicámos esta nova metodologia à cirurgia de ambulatório das cataratas. Com este exercício, obtivemos um valor preciso do custo real do ato médico. Ao mesmo tempo, evidenciámos as vantagens do TDABC como instrumento de apoio à gestão hospitalar.
Mestrado em Economia
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Serafim, Sérgio Miguel Henriques. "Um modelo TDABC para calcular os custos dos serviços de informática." Master's thesis, 2020. http://hdl.handle.net/10400.2/9860.
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No mundo empresarial atual, a importância de gerir e controlar os custos é
fundamental. A escassez dos recursos e a sua complexidade determinam que,
as metodologias de custeio, terão de fornecer as informações necessárias para
a gestão, em tempo útil.
A contribuição dos Sistemas de Informação, para o desenvolvimento do
negócio é reconhecida, mas dificilmente mensurada. Como solução é proposto
um modelo, desenvolvido através da Design Science Research Methodology
(DSRM), e baseado na metodologia Time-Driven Activity Based Costing
(TDABC), cujo objetivo é transferir todos os custos relacionados com os
Serviços de Informática, até um nível que permita calcular os custos reais de
cada posto de trabalho individual, obtendo assim, informações relevantes, para
a gestão estratégica das TI.
Por forma a demonstrar a utilidade e aplicabilidade desta solução, foi utilizado
o modelo nos custos de uma empresa de transportes públicos, observando os
possíveis benefícios em comparação com a utilização do Custeio Tradicional
e do Activity Based Costing (ABC).In today's business world, the importance of managing and controlling costs is paramount. The scarcity of resources and their complexity determine that costing methodologies will have to provide the necessary management information in a timely manner. The contribution of Information Systems to business development is recognized but hardly measured. As a solution is proposed a model, developed through the Design Science Research Methodology (DSRM), and based on the TimeDriven Activity Based Costing (TDABC) methodology, whose objective is to transfer all costs related to Computer Services, to a level that allow you to calculate the actual costs of each individual job, thus obtaining relevant information for the strategic management of IT. In order to demonstrate the utility and applicability of this solution, the cost model of a public transport company was used, noting the possible benefits compared to the use of Traditional Costing and Activity Based Costing (ABC).
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Silva, Cristina Isabel da Conceição. "Conceção e implementação de metodologia time-driven activity-based costing numa empresa de transportes." Master's thesis, 2014. http://hdl.handle.net/10071/8892.
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JEL Classification System M 40 – General M41-AccountingOs sistemas de controlo de gestão são cada vez mais importantes no apoio à gestão e à implementação estratégica para a tomada de decisão, através das suas inúmeras ferramentas que visam garantir o alinhamento dos gestores descentralizados com os objetivos estratégicos das organizações, em prol da criação de valor. Permite a descentralização da tomada de decisões, responsabiliza os gestores pelas boas ou más decisões e proporciona um sistema de avaliação rigoroso. Um dos instrumentos de controlo de gestão, o Time-Driven Activity-Based Costing (TDABC) representa um modelo de custeio alternativo aos sistemas mais tradicionais da contabilidade de custos e resulta da evolução do Activity-Based Costing (ABC), que ao longo dos anos se foi mostrando de implementação difícil, demorada e dispendiosa.
The management control systems are increasingly important in supporting the management and strategic decision, through its numerous tools that see to align managers with the strategic objectives of the organizations for the creation of value. It allows the decentralization of the decision taking, it holds the managers responsible for the good or bad decisions and it provides a rigorous and coherent system of evaluation. The tool Time-Driven Activity-Based Costing (TDABC) is an alternative way to solve the problems with the Activity-Based Costing (ABC) systems. Many companies abandoned the Activity-Based Costing (ABC) systems, because this cost system method proved incapable over time to collect the complexity of his operations, he needs a slow implementation and a very expensive to apply and to uphold.
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Santos, Isa Maria Marquês. "Apuramento de custos através do time-driven activity-based costing (TDABC) numa unidade de cuidados continuados e integrados com vista à criação de valor." Master's thesis, 2018. http://hdl.handle.net/10400.8/3779.
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Este projeto consiste em aplicar o Time-Driven Activity-Based Costing (TDABC) na Unidade de Cuidados Continuados Integrados (UCCI) da Batalha, com o objetivo de ser mais preciso no cálculo dos custos, para aumentar a criação de valor (resultados de saúde centrados no paciente por unidade de custo) da mesma. A metodologia TDABC aplicada à saúde permite identificar o custo por paciente, para cada condição clínica, no ciclo completo de cuidados (desde admissão até à alta), mapeando processos, atividades, recursos e tempo alocado. O modelo de custo foi desenvolvido em cooperação com os colaboradores da área clínica e de gestão da UCCI parceira.
Aplicaram-se métodos qualitativos e quantitativos envolvendo: três focus group e análise de dados clínicos para categorizar os diferentes graus de complexidade dos pacientes; observação estruturada do ciclo completo de cuidados; análise e tratamento de registos contabilísticos e cálculo de custos por paciente e atividade. Apesar das dificuldades encontradas, principalmente no que diz respeito à adaptação do sistema de contabilidade de gestão existente aos requisitos do TDABC, a implementação num ambiente real na referida UCCI foi bem-sucedida.
O modelo de custo representa um avanço importante para a UCCI, pois permite apurar o custo por paciente, de acordo com seu grau de complexidade. Embora aplicado a uma unidade específica de cuidados continuados, é possível replicar para unidades semelhantes, gerando informações valiosas para os gestores, legisladores e responsáveis pelo financiamento.
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Cierco, Agliberto Alves. "Uso de sistemas multidimensionais e algoritmos de data mining para implantação do método Time Driven Activity Based Costing (TDABC) em organizações orientadas por projectos." Doctoral thesis, 2015. http://hdl.handle.net/10071/13456.
Full textAbstract:
JEL: M150 e M410Quando o método ABC (Activity Based Costing) foi apresentado para o rateio de custos de actividades de processos gerenciais, representou uma profunda modificação em relação aos métodos anteriormente utilizados. Logo ficaram patentes as enormes vantagens que trazia assim como os desafios em implementálo. O método TDABC (Time Driven Activity Based Costing) surgiu devido justamente às dificuldades operacionais do uso do ABC. Ao invés do uso de estimativas, normalmente dadas pelo corpo de funcionários da empresa, do percentual de tempo gasto em cada actividade, o TDABC propõe duas fundamentais mudanças em relação ao seu predecessor. A primeira é que se considera um tempo de inactividade em relação ao total de horas potencialmente trabalhadas (idle time). A segunda é que será calculado o tempo gasto por hora de trabalho. Nesse caso, o gasto em cada actividade será conduzido multiplicando-se esse valor por hora pelo total de horas requerido por ela. O método TDABC gera um resultado fundamental na hora que for implantado em uma empresa. São as chamadas equações de tempo para cada actividade. Nessas equações, é calculado o tempo gasto em cada actividade diante de diferentes níveis de complexidade na execução dessa. Todo esse trabalho só é possível diante da existência de sistemas de gestão integrada ERP (Enterprise Resource Planning) que registram cada acção na empresa. Nessa tese de doutoramento há duas propostas relativas a implantação do TDABC em empresas: A primeira é que o acompanhamento dos tempos de actividades seja feito por um sistema de ERP associado a um sistema de Business Intelligence (BI) ao invés de um sistema simples de ERP. A segunda proposta é decorrente da primeira. Sugere-se o uso de algoritmos de data mining (principalmente os algoritmos de árvore de indução e de análise de conglomerados), presentes nos sistemas de BI, para a detecção de níveis de complexidade nas equações de tempo. Como razão para a primeira proposta mostramos que sistemas de ERP jamais foram planejados para a detecção de padrões entre os dados neles armazenados. Portanto, sozinhos, eles não poderiam detectar os níveis de complexidade existentes na execução de uma mesma actividade. Para a segunda proposta mostramos que em organizações orientadas por projectos, ou que tenham departamentos que elaborem projectos e possam ser considerados como análogos a estas, a escala do número de actividades e seus dados gerados é tão ampla que gera a necessidade de um sistema automático de detecção de níveis de complexidade nessas actividades. A construção desses objectivos nessa tese segue a seguinte ordem: Primeiro é elaborada uma revisão do método ABC e as razões que levaram ao modelo subsequente TDABC. Em seguida apresenta-se também os conceitos de gerenciamento de projectos e Business Intelligence, notadamente a arquitectura multidimensional de dados e os algoritmos de data mining, introduzindo-se a maneira com que BI possibilita a diferenciação em níveis de complexidade nas equações de tempo. Para tanto faz-se uma introdução à linguagem MDX (Multidimensional Expression) de construção de relatórios em BI. Também se mostra, através de uma introdução aos sistemas de ERP, que esse tipo de sistema sozinho não viabilizaria esse tipo de resultado. Como forma de ilustrar todos esses conceitos é relatada a experiência de colecta de dados de actividades em projectos desenvolvidos em três organizações e a aplicação de BI para a geração das equações de tempo sobre esses dados.
ABC (Activity Based Cost) method was introduced in order to organize the way costs should be partitioned among enterprise management activities, and caused a deep change in the way this division used to be made. Soon it became quite clear the huge advantages of employing such method and the challenges associated with it. The TDABC method (Time Driven Activity Based Cost) was designed to overcome the operational difficulties in using ABC. Rather than employing estimates provided by the company employees, concerning the time spent on each management activity, TDABC suggest two pivotal changes in comparison with its predecessor. First, TDABC considers an idle time regarding the potential total time available for work. Second, TDABC calculates the cost spent per work hour. Therefore, the overall activity cost is reached by simple multiplication of this cost per hour by the number of work hours required by the activity. TDABC produces a fundamental output when it is employed in a company. It is the set of time equations for the management activities. Through these equations, it is possible to calculate the time spent in each activity considering also their different levels of complexities. This result is possible only due to ERP (Enterprise Resource Planning) systems that record every action being performed within the company. In this thesis, it is suggested two main initiatives concerning the usage of TDABC in enterprises. The first one is to employ a Business Intelligence (BI) system associated with an ERP system in order to track the time spent on the management activities. The second initiative is a consequence of the first. It is suggested the usage of Data Mining algorithms (mainly the algorithms for cluster analysis), available in BI suites, for the detection of the complexities levels within the time equations. As justification for the first initiative, it is shown that ERP systems were never designed to detect patterns within their databases. Therefore, without a BI module, it would be quite cumbersome for an ERP system to detect complexity levels in executing a management activity. For the second initiative, it is shown that an average enterprise produces a large-scale number of management activities, and tracking these activities generates a huge amount of data. The volume of information makes impossible to realize the levels of complexities inside the time equations without an automatic procedure to support it. The first part of this work is oriented to introduce a revision of the ABC and TDABC methods. Later, it is introduced the concepts of projects and project management. It is also presented some concepts about Business Intelligence systems and the multidimensional data architecture. The work also introduces the data mining algorithms that make available the detection of the complexity levels in management activities. It is also introduced the MDX( Multidimensional Expression ) language for building reports in BI systems as way to generate the proper sets of data for such detection. It is then reinforced the difficulties to perform this type of analysis in pure ERP systems. In order to illustrate these results it is reported a case study performed in three project management companies and the BI generation of time equations.
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Vieira, Maria Carolina Paraíso. "A utilização do Time-Driven Activity-Based Costing como base do apuramento do valor criado numa perspetiva multidimensional: o caso de uma empresa prestadora de serviços de contabilidade." Master's thesis, 2018. http://hdl.handle.net/10400.8/3702.
Full textAbstract:
Nos últimos anos as empresas prestadoras de serviços têm assumido um papel cada vez mais relevante na economia portuguesa. De acordo com Dalci et al. (2010), a análise de rendibilidade do cliente permite às empresas de serviços entender quais são os clientes mais lucrativos e quais não são, possibilitando a tomada de decisões mais assertivas quanto à rentabilidade organizacional geral.
Perante este contexto, considerou-se relevante desenvolver um projeto cujo propósito se prendesse com o auxílio a uma empresa prestadora de serviços de contabilidade e de gestão comercial na análise do seu negócio através da criação de um modelo que lhe permitisse apurar qual o valor criado pelos objetos de custo, tais como, serviços, clientes, recursos, processos e atividades, numa perspetiva multidimensional.
A informação necessária à realização deste trabalho foi reunida com recurso à observação participante e à contribuição obtida junto das colaboradoras da empresa, que possibilitaram o conhecimento do negócio e do processo de execução das tarefas, razão pela qual esta pesquisa é considerada qualitativa. Realizada uma revisão da literatura, considerou-se pertinente a criação de um modelo baseado no Time-Driven Activity-Based Costing (TDABC), que pode revelar-se uma ferramenta bastante útil para o suporte das decisões de gestão. Posto isto, foram reunidos dados quanto aos recursos disponíveis e aos custos dos mesmos, foi apurada a capacidade prática, foi calculado o custo unitário de cada grupo de recursos, determinaram-se os processos e o tempo necessário à sua realização e, por fim, definiram-se as equações de tempo.
Neste estudo foi apurada uma capacidade prática de 87%, e concluiu-se que dos três grupos de clientes criados, o menos lucrativo é o que concentra o maior número de clientes. Corroborou-se ainda a tese de que o TDABC é uma ferramenta extremamente proveitosa, por viabilizar uma análise multidimensional do negócio, e onde é claramente identificável a rendibilidade dos processos, dos serviços e dos clientes. Pela sua aplicação, concluiu-se ainda que é necessário rever o valor das avenças cobradas aos clientes para que se pratiquem preços equitativos, assim como reajustar os processos ou recursos utilizados na execução dos mesmos para maximizar a utilização da capacidade instalada.
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Bonifácio, Eliana Sofia de Ascenso. "Aplicação de um modelo time-driven activity-based costing: um estudo de caso numa empresa da indústria da transformação de papel." Master's thesis, 2020. http://hdl.handle.net/10071/21585.
Full textAbstract:
This study aims to design a time-driven activity-based costing (TDABC) system for a
company in the paper transformation sector operating in Portugal - "Sacodepapel". For this
matter, an experimental case study associated, in methodological terms, with an
interventionist qualitative approach is developed (Baard and Dumay, 2018).
The TDABC model consists on the most recent version of existing costing systems, being
described by Kaplan and Anderson (2004, 2007) as a "simple, economic model with numerous
advantages over the precursor system" - activity-based costing (ABC). However, there are still
relatively few studies, concerning an international level on the effective benefits of this model
for companies and on how TDABC should be implemented, issues that motivated the
development of this thesis.
Specifically, the purpose of this study is to analyze the applicability of the TDABC system in
"Sacodepapel", in order to provide its managers with relevant outputs on the costs and
profitability of the products. Despite the importance of this information for the management
of the company. In order to determine the costs of several products models, the internal
processes and activities developed in the company were identified in a first stage. Cost
objects, time collections and construction of time equations are then identified and
constructed, and the costs of manufacturing the bags are calculated. The research work
underlying this thesis ends with the discussion of the difficulties associated with the
operationalization of TDABC.O presente estudo tem como objetivo a conceção de um sistema de custeio designado por "time-driven activity-based costing" (TDABC) para uma empresa inserida no setor da transformação de papel a operar em Portugal - a "Sacodepapel". Neste sentido, é desenvolvido um estudo de caso experimental associado, em termos metodológicos, a uma abordagem qualitativa intervencionista (Baard e Dumay, 2018). O modelo TDABC consiste na versão mais recente dos sistemas de custeio existentes, sendo descrito por Kaplan e Anderson (2004, 2007) como um "modelo simples, económico e com inúmeras vantagens em relação ao sistema percursor" - o "activity-based costing" (ABC). Contudo, ainda, existem relativamente pouco estudos a nível internacional sobre os efetivos benefícios deste modelo para as empresas e sobre como o TDABC deve ser implementado na prática, questões estas que motivaram o desenvolvimento desta tese. Especificamente, o propósito deste estudo consiste em analisar a aplicabilidade do sistema TDABC na "Sacodepapel", de forma a possibilitar aos seus gestores outputs relevantes sobre os custos e rentabilidades dos produtos. Apesar da importância desta informação para a gestão da empresa esta é inexistente na atualidade. No sentido, de determinar os custos de diversos modelos de produtos, são identificados, numa primeira etapa, os processos internos e atividades desenvolvidas na empresa. Os objetos de custeio, levantamento de tempos e construção das equações de tempo são seguidamente identificados e construídos, e calculados os custos de fabricação dos sacos. O trabalho de investigação subjacente a esta tese termina com a discussão das dificuldades associadas com a operacionalização do TDABC na prática.
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Jorge, Vasco Martins Ferreira Pessoa. "Time-driven activity-based costing: Transporte terrestre europeu." Dissertação, 2014. https://repositorio-aberto.up.pt/handle/10216/95173.
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Jorge, Vasco Martins Ferreira Pessoa. "Time-driven activity-based costing: Transporte terrestre europeu." Master's thesis, 2014. https://repositorio-aberto.up.pt/handle/10216/95173.
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Chou, Tai-Yu, and 周泰羽. "Applying Time-Driven Activity-Based Costing in Rehabilitation Hospital." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/51027742432629955664.
Full textAbstract:
碩士東海大學
工業工程與經營資訊學系
101
Health insurance systems make curing people more convenient. The Bureau of National Health Insurance limits the growth of medical costs by means of the operation of piece rate, Global budgets, Case Payment System and Diagnosis-Related Groups payment system. Medical institutions have higher overhead costs and traditional cost systems will not only lead to cost distortions but will also affect the allocation of resources. This research is a case study of a Rehabilitation Hospital. First, it applies a Time-Driven Activity Based Costing (T-ABC) to precisely allocate expenses for health services to a medical procedure and provides information to improve processes through the ABM, which further increases productivity and at the same time decreases unit costs. In order to improve the efficiency of the information collection and processing of cost data, this research established a rapid response system by applying Business Intelligence, which made the task more efficient . The findings of this research are： 1. By comparing T-ABC and traditional allocation methods, a medical procedure’s cost has the propensity of being over- estimated or under- estimated. 2. T-ABC can be more accurately assessed in addition to overhead costs the project assess individual treatment capacity utilization. 3. ABM use treatment personnel schedulability, idle capacity to solve problems, and ascertain capacity utilization 4. Applying Business Intelligence provides a Time-driven Activity based Costing and information for calculation, and rapid response to the medical costs calculation.
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Chang, Sheng-yan, and 張勝彥. "Implementation of Time-Driven Activity-Based Costing in LED Industry." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/88480256729650122065.
Full textAbstract:
碩士東海大學
工業工程與經營資訊學系
102
Given recent years development of energy-saving initiatives, LED technology has likewise in tandem increased in importance due to its efficiency and cost-saving attributes. Unfortunately those in the industry face tough competition particularly domestically. Aggravating the situation for domestic companies is the lack of patents which are mostly held by foreign entities. In order to remain competitive, LED manufacturers must focus on efficiencies achieved by managing costs and workflow. LED fabrication has complex working processes and high overhead costs which is approx. 40% of total expense. The traditional Activity-Based Costing (ABC) system is no more precise while demonstrating the cost structures of the firms; so therefore, a better cost allocation method should be applied. This research is a case study of LED Industry. First, it applies a Time-Driven Activity-Based Costing (T-ABC) system to precisely allocate expenses for LED Products to a manufacturing process, and provides information to improve processes through the Activity-Based Management (ABM), which further generates optimal productivity in the form of suggestions for management. In order to improve the efficiency of the information collection and cost data processing, our research establishes a rapid response system by applying Business Intelligence (BI), which makes the task more efficient. The findings of this research are: 1. Overhead costs can be more accurately assessed through T-ABC method, and capacity utilization of each process is demonstrated clearer than performing traditional ABC system. In our case, selected entity’s profits is affected by over and underestimating of the product costs under the use of traditional ABC system. 2. Applying ABM reduces the number of machines, and enhances operational efficiency to solve problems, and ascertain capacity utilization. 3. Applying Business Intelligence provides systematic demonstration of cost information, enabling Time-driven ABC system to refresh cost structures immediately.
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Chen, Kuo-ping, and 陳國平. "Applying Time-Driven Activity Based Costing to Manufacturing Cost Model." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/39535392030924513530.
Full textAbstract:
碩士逢甲大學
經營管理碩士在職專班
96
Activity based costing, ABC, was developed as a practical tool for cost management and as a cost model for cost allocation of products or activities. ABC can indicate the cause and effect of enterprise resources and activities. In practice, ABC has some pitfalls such as difficult to collect data, complex to sustain ongoing operations and expensive to build and to maintain the cost system. That’s why there are few successful cases for implementation of ABC model. For the reasons, the industry and the academia are looking for a better way for ABC implementation. Recently, Kaplan and Anderson proposed the approach of Time Driven Activity Based Costing, TDABC, to improve the implementation of conventional ABC. This research was focused on the implementation model of TDABC. The approach was developed as an integration model which combines “Integration Definition for Function Modeling, IDEF” with the theory of TDABC. For practice verification, the approach was applied to an actual Liquid Crystal Display manufacturing company in Taiwan. The results of research show that mangers can not only examine the profit of products but also perform cost-audit of related activities for products by using the approach. In addition, the proposed model can do the analysis of production productivity and support the planning of product portfolio as well as business strategy.
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Chou, Tai-Lung, and 周台龍. "Time-Driven Activity-Based Costing Menu Engineering Using Data Envelopment Analysis." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/04128333577175245688.
Full textAbstract:
碩士靜宜大學
觀光事業學系
102
Traditional menu engineering analysis uses sales volume, contribution margin, and food-cost percentage to segment menu items to upgrade the profitability of their business. This method has some major shortcomings, no real total cost and profit of menu items can be obtained nor can multi input variables and output variables be processed through this way, so this research tries to use TDABC to calculate real total cost. Also, from the perspective of productivity performance analysis, this research applies DEA method to conduct analysis of menu engineering. Through this analysis, this paper hopes to offer more improved message to restaurant dealers on which serve as improved references of performance improvement. The findings about 22 menu items performance value reveals that there are 4 menu items are excellent, and 8 menu items are worst, and these 8 items should be the object that the manager has to improve. Therefore, this research offers some suggestions. Firstly, cutting down the proportion of “food cost” and adjusts the product by its content. However, when adjusting the product, it is also needed to notice the diversity of menu items which is to line with the needs of the consumers. Secondly, on labor cost, it shown that it is still needed to notice whether the work time of restaurant infield and outfield have some idle period, which should be decrease. However, whether or not to shorten labor still needs to be fully considerate, because the number of labor can represent the quality of services to some extent. Excessive labor idle is of course not suitable, but excessive labor reduction will also affect the quality of services instantly. Lastly, on preparation time of food material, the time of some menu items are longer which is needed to be shorten. The ways to improve discussed above can be taken as references for the dealers, hoping to increase the productivity performance of the study case, and eventually increase the profit of the restaurant as a whole.
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Chen, Shin-Jia, and 陳信嘉. "Implementation of Time-Driven Activity-Based Costing In TFT-LCD Factory." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/30879110802025960383.
Full textAbstract:
碩士東海大學
工業工程與經營資訊學系
103
Taiwan's TFT-LCD plant is mainly to OEM and cost advantages is main competition policy. Therefore it needs the accurate costing. TFT-LCD manufacturing process is complexity, high manufacturing costs. In this research, the manufacturing cost can be objectively assessed to each product by Time-Driven Activity-Based Costing (TDABC) method. The use of Activity-Based Management (ABM) will be converted manufacturing cost to information as a basis for cost improvement and pricing. At the same time applying Business Intelligence (BI) and using time equation solve complex manufacturing process, and establish cost measurement system which is structured and easy to update and maintain. The machine are the unit to connect the whole process in this research. First, the accounting ledger organized into resource costs applicable to ABC. The resource costs using the right resources driver allocate to the machine. According to the resources of the machine using aggregated total operating costs and time of machine utilizing to set cost per time unit. The number of product through the machine and the machine actual operating time are the main variables of TDABC’s time equation. AS the basis of time calculation in the array reflow process. Products process time can be derived. Unit cost multiplied by the product process time to obtain the product cost. The results show that the above steps can have a systematic guide TDABC to TFT-LCD manufacturers, but also provide effective cost information to manager and allows cost measurement system is easy to update and maintain.
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CHEN, CHIH-MING, and 陳志明. "Implementations of Time-Driven Activity-Based Costing in Unit Bathroom Industry." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/23967424724329502965.
Full textAbstract:
碩士東海大學
高階經營管理碩士在職專班
104
Green buildings, including unity bathrooms, have greatly been promoted currently. Though with technique improvement, quality control and economic benefits, unity bathrooms are still not commonly used because of time-consuming customization, de-sign and prototype development and personnel expense, all of which cause the price of the unity bathrooms to be higher than the traditional ones. Due to the differences of the product materials and designs, it leads to the price mistake even though the expense is the same.This research is a case study of Unit Bathroom In-dustry.First, it applies a Time-Driven Activity-Based Costing system as main concept and then takes the case study to provide companies accurate cost information.Besides sharing the cost objectively, this cost structure allows managers to acquire more base-ments.Also, it can be used to business management so as to raise the abilities of effi-ciency, operation, and resource analysis and enhance the business competitiveness.
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Chinwittayaporn, Nattavut, and 黃瑞泰. "Implementing Time-Driven Activity-Based Costing in Plastic Recycling in Thailand." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/uw2q7v.
Full textAbstract:
碩士國立中央大學
英語商業管理碩士學位學程
101
Nowadays Thailand is the biggest PVC manufacturing country in South-East Asia.However, the performance in recycling was performed in an opposite way. One of the most significant factor influencing the poor performance in plastic recycling is lack of an efficiency costing system, which effect the ability to maintain company in long run. Many researchers and companies have implemented the Activity-Based Costing (ABC) system in order to acquire accurate cost information, which is crucial for the management decision and may also effect the company revenue. Along with time, the interest of ABC method is dramatically dropped due to the complexity in implementation process. In 2004, Time Driven Activity-Based Costing (TDABC), a new ABC concept, has been developed in order to overcome the complicated method of the conventional ABC. Therefore the objective of this thesis is to provide practical steps in developing and implementing ABC and TDABC methods. The data and information for the case study will be gathered from a selected plastic recycling company in Thailand.
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Costa, Elsa Carina Ferreira da. "Aplicação do modelo de custeio time driven activity-based costing na Portugal TELECOM." Dissertação, 2015. https://repositorio-aberto.up.pt/handle/10216/81518.
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Costa, Elsa Carina Ferreira da. "Aplicação do modelo de custeio time driven activity-based costing na Portugal TELECOM." Master's thesis, 2015. https://repositorio-aberto.up.pt/handle/10216/81518.
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Lee, Ming-chang, and 李明璋. "Activity Based Costing of Management Fees Due to Extension of Time in Construction Projects." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/76738442154699650271.
Full textAbstract:
碩士國立中央大學
營建管理研究所
96
Among the variety of construction disputes, extension of time (EOT) is the most prevailing type. When the cause of EOT is found attributable to the project owner, a derived cause of action may be justified, namely the reimbursement of management fees arising out of the extended time in the project schedule. Naturally this derived form of dispute is a major source of quarrel between the parties. The heart of it lies not in whether such management fees were actually incurred, but in how much of the fees sought by the contractor may be appropriately justified. In literature, there are a substantial number of methods, which proposed by pundits who specialize in resolving construction disputes. The genius in developing methods to calculate the management fees upon EOT also reflects the fact that the potential for parties to disagree on how such fees may be calculated is great. After examining quite a number of cases in mediation, arbitration and litigation, it is found that the core of the problem is an evidentiary one. However, the contractor’s claim is rejected by the adjudicator, because he can hardly prove that the costs incurred are linked to the EOT and the sum proposed is supported by verifiable causes. This work is a direct response the filling the evidentiary gap mentioned herein. The proposed solution is to employ the “Activity Based Costing” (ABC) approach which has been quite well accepted and dominant in the manufacturing sector. The fundamental idea of ABC is to adopt a set of driving factors which would link any cost item to the respective cause of construction activity. By using the ABC framework in daily site management, the actual cause-and-effect relationship about the details of site management fees is enforced. The result is hard-earned transparency of actual costs incurred by any owner-caused EOT, thus removing any vagueness for justifying the reimbursement. An additional aim of the work is to propose a guideline for streamlining cost management at the site level.
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Wu, Ting-Ta, and 吳定達. "Menu decision making within the same franchise using the time-driven activity-based costing method." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/17991543812505322483.
Full textAbstract:
碩士國立臺灣師範大學
運動休閒與餐旅管理研究所
101
The competition of restaurant is getting higher. Most of the restaurant managers measure the profitability only by food costs and never take profitability and customer satisfaction into consideration. Previous studies regarding to the cost of restaurant were only select one restaurant as research sample. We use restaurant chains as research sample to solve this limit. This research takes place on February and March in 2013. Data collections were held at two different stores, including each menu item’s sales volume and customer satisfaction survey. TDABC had being applied to calculate each menu item’s non-food cost. The empirical results indicated that using the analysis of profitability and customer satisfaction is a more adequate method to evaluate whether if the menu items needed to be modify or not. The conclusion shows that a three-dimensional chart with eight quadrants could provide restaurant managers some advice for menu designs and improvements.
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Kuo, Chia-You, and 郭家佑. "Applying Time-Driven Activity-Based Costing in Small and Medium-size Display Industry on Capacity Planing." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/64653730155573654542.
Full textAbstract:
碩士東海大學
工業工程與經營資訊學系
101
Recently, panel prices fell faster, more aggressive manufacturers profit margins, so manufacturers need an appropriate and accurate cost control measures to facilitate business strategy setting and planning. Taiwan manufacturers begin with Taiwan as the main panel front-end engineering production base, a large product portfolio is completed, and then sent to the other side, manufacturing base in mainland China after the completion of the processing segment module segment model to take to meet the "cost-oriented" of operational strategies . In this study, small and medium-size panels, for example, the first time to import-oriented activity-based costing system, the more accurate the manufacturing costs allocated to each department or product, then the time-oriented information provided by ABC Activity-Based Management through the job processes improved, and thus enhance the overall capacity utilization and reduce unit costs, and finally to T-ABC method of simulation cases the cost of capacity expansion simulation analysis and information through monthly demand capacity investigate the case evaluation capacity planning decisions. The results of this study are as follows: 1.Even in relatively mature panel industry, ABC / ABM can be applied in more capacity building & planning policy matters 2.In the homemade or outsourcing capacity planning business model simulations to bridge the short season seasonal effects, do sound decision-making and improve the cost TABC Company's balance sheet.
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Osório, Maria Ana Vasconcelos e. Sousa Vasques. "Creation of a time-driven activity-based costing model to the Administrative Head Department of Sonae." Master's thesis, 2014. http://hdl.handle.net/10400.14/17765.
Full textAbstract:
In today’s increasingly competitive market, companies are focusing on improving efficiency and on restructuring their organization, turning it to efficacy. In this context, companies have available several models that can be implemented as the Activity-Based Costing, Activity-Based Management, Time-Driven Activity-Based Costing and many others.
The aim of this thesis is to create a fitting costing model for the Administrative Head Department of Sonae, specifically for the Accounts Payable and Business Support Department.
In the first part, results of a comparative analysis of two important and supposedly more appropriate to this situation costing models, Activity-Based Costing and Time-Driven Activity-Based Costing, are presented. As a result of the analysis and of the expectation of the client, the best model to be used in this case study is the Time-Driven Activity-Based Costing Model.
Secondly, it will be analyzed the best form to apply the chosen model to the current case study, using not only secondary research but also primary research as interviews and meetings. Consequently, it will enable the creation of a personalized Time-Driven Activity Based Costing model according to the characteristics of the company.
To conclude, the last part of this thesis will provide a discussion on the model created, its limitations and recommendations for further improvements. It is also important to refer that the model developed is not a prototype that can be applied directly in other organizations, although the methodologies and techniques used and developed can be used as indicative for similar companies.Atualmente, num mercado cada vez mais competitivo, as empresas estão focadas em melhorar a sua eficiência e reestruturar a organização, tornando-as mais eficazes. Neste contexto, as empresas têm disponíveis diversos modelos que podem aplicar como Activity-Based Costing, Activity-Based Management, Time-Driven Activity-Based Costing e muitos outros. O objetivo desta tese é criar o modelo de costeio mais apropriado ao Departamento de Serviços Administrativos, mais especificamente para o Departamento de Contas a Pagar e Suporte ao Negócio da Sonae. Na primeira parte, são apresentados resultados de uma análise comparativa entre dois modelos de costeio importantes e aparentemente mais apropriados para esta situação, Activity-Based Costing e Time-Driven Activity-Based Costing. Como resultado da análise, o melhor modelo a ser utilizado neste estudo de caso é o Time-Driven Activity-Based Costing. Em segundo lugar, vai ser analisada a melhor forma de aplicar o modelo escolhido ao caso de estudo em análise, usando não só investigação secundária mas também primária como entrevistas e inquéritos. Consequentemente, irá permitir criar um modelo Time-Driven Activity Based Costing personalizado de acordo com as características da empresa. Para finalizar, a ultima parte desta tese proporcionará uma discussão sobre o modelo criado, as suas limitações e recomendações para futuras melhorias. Também é importante referir, que o modelo criado não é um protótipo que pode ser aplicado diretamente a qualquer organização, no entanto as metodologias e técnicas utilizadas e desenvolvidas podem servir como base para empresas similares.
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Maluleke, Mashangu Justice. "Comparative analysis of activity based costing as an alternative to the traditional costing methods in SASSA." Diss., 2019. http://hdl.handle.net/10500/26798.
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Abstracts in English, Xhosa and AfrikaansThe South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued.
Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC.
Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ʼn uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ʼn alternatief vir en as ʼn proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ʼn Raamwerk word aanbeveel wat as ʼn grondslag kan dien vir die implementering van ABK.
College of Accounting Sciences
M. Phil. (Accounting Sciences)
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Lin, Wei-Chiao, and 林煒喬. "Business Intelligence Application to Time-Driven Activity-Based Costing-A Cased Study for Green Building Materials Industry." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/29929246508352607312.
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碩士東海大學
工業工程與經營資訊學系
100
This research is a case study of the Green Building Materials Industry. First, it applies a Time-Driven Activity-Based Costing (T-ABC) to precisely allocate manufacturing expense to products or departments and provides information to improve processes through the Activity-Based Management (ABM), which further increases productivity and at the same time decrease unit costs. In order to improve the efficiency of the information collection and processing of cost data, this research established a rapid response system by applying Business Intelligence. The results not only accurately and quickly calculates the unit cost but also uses this information to respond to customers. The findings of this research are： 1. By comparing T-ABC and traditional allocation methods, product’s cost has the propensity of being over- estimated or under- estimated. 2. ABM improves; processes, lead time, capacity utilization and cycle time. The quantity produced increased 5%~45% respectively and unit cost decreased 5%~35% respectively. 3. Applying Business Intelligence provides a Time-driven Activity based
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Shih, Hsiao-Chi, and 石孝棨. "Analysis of delivery time and costs of the physical distribution service by using activity-based costing system." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/16769377157288741235.
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碩士國立臺灣大學
工業工程學研究所
97
Because of economical globalization, diversity and variation of costumer demand and high rapidly technology innovation, the life circle of products are getting shorter and shorter. Therefore, the faster the enterprise which can distribute its products to consumers and satisfy their need, the firmer it can stand in this competitive circumstance. This task shall be accomplished by cooperation between the enterprise and the physical distribution contractor. The cooperation between the enterprise and the physical distribution contractor is just like a F1 race. When the driver drives into the maintenance, maintenance men will finish all works by the fastest speed to make the driver leave for the maintenance in the shortest time and win the race. There is no allowance of mistake among these links. If one fails, it will delay the whole procedure and influence the final result. Like the maintenance in a F1 race, there are also a lot of links, such as designation, production and transportation, among the development of a new product to its circulation. The physical distribution services undertake the job of transporting products rapidly and correctly to the right place. The more punctual and accurate one deliver, the more favorite one can get for higher profit. The purpose of this study is to illustrate that in order to reach the goal above-mentioned, the case company is taken for example to analyze the current delivery efficiency and use activity-based costing system to estimate costs. Afterwards according to different equipment investments and deliver policies, effects of costs for delivery efficiency improved will be analyzed. It is found that costs of products of every single batch will be influenced by the quantity of that batch. The higher quantity of a batch, the lower costs will be shared by products of that, and it is the same on the contrary. It is also discovered that under situations of increasing equipment investments and changing delivery policies the increased of delivery efficiency results in the increase of costs, there is a positive relation between delivery efficiency and costs. Therefore a compromise between delivery efficiency and costs is an important topic for both the physical distribution service and its customer to figure out.
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Chung, Fu-Lien, and 鐘福連. "Constructing the Cost Management Modle by Using Time-Driven Activity Based Costing- Case Study in Die Industry." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/88885300074605682754.
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碩士逢甲大學
經營管理碩士在職專班
95
Activity Based Costing (ABC) analyzes the product family, related activities and their associated resource consumptions to get cost allocation. Although ABC seems can achieve more accurate then other traditional cost allocating method, it has problems on the performance for the model establishment and maintenance. Especially, when the cost structure is changed, the related data is hard to immediately update. In 2003, Kaplan proposed Time Driven Activity Based Costing (TDABC) to improve the implementation of ABC cost system. However, the implementation of TDABC is still limited in real application. This research proposed a systematic model for implementation of TDABC. Based on the principle of TDABC, the model utilizes IDEF (Integration DEFinition for Function Modeling) to decompose the production process into major activities for a product family, to identify required resource for each activity and to summarize the cost items. A case study is illustrated to the implementation of the proposed model. Finally, integrating of the proposed model into Enterprise Reasource Planning (ERP) system and the application of TDABC to cost management are also presented in the study.
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HUANG, SZU-CHIH, and 黃思智. "Application of Business Intelligence Systems in Time-Driven Activity-Based Costing: A Case Study in a Forging Industry." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/zjnmb9.
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碩士東海大學
工業工程與經營資訊學系
105
Under the change of present industrial structure, manufacturers may adapt mechanization and automation to enhance their production capability. Successful adaption enables manufactures to produce greater amounts of high quality products in a shorter length of time. However as result there is a substantial increase in the manufacturing costs as one would expect. But if traditional cost control was to be applied in this situation, there would be inevitable biases on cost structure. Therefore, in environments typified by complicated manufacturing processes and increasing costs, there is an urgent demand of a more accurate and quick reacting (or responding) cost control methodology. In this study, a time-driven activity-based costing (Time-driven ABC) method was implemented on a case study of an aluminum alloy forging plant in Taiwan. As result of the application of this method, the structure of manufacturing cost among products and processes became more transparent. We also integrated the concept of business intelligence (BI) with activity-based management (ABM), transforming structured cost data into valuable and visualized information. The firm could then effectively exploit this cost information and provide managerial suggestions according to the status quo. The results of this study are as following: 1. Time-driven ABC is more responsive on how the difference of manufacturing process affects product cost than traditional costing method; it is also more responsive on capacity utilization rate than ABC. The true cost of the product could be revealed by applying Time-driven ABC to calculate the cost allocation of the case company. 2. Based on BI concept, different kinds of cost data from the plant were captured, stored, and delivered to data warehouse, and then converted into cost information through the design of the information system. By using BI application software, information could be demonstrated immediately, which accelerated the development and maintenance of the cost model. 3. Through ABM, the case company was able to transform the cost information generated from Time-driven ABC and BI into useful managerial information. The company could exploit this information to maintain its production efficiency in an optimal condition by understanding the capacity utilization rate, and thus improve its competitiveness.
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Lopes, Anabela de Almeida. "Time-Driven Activity-Based Costing aplicado à gestão hospitalar: uma nova forma de contabilizar custos unitários de tratamento." Dissertação, 2017. https://repositorio-aberto.up.pt/handle/10216/106785.
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Lopes, Anabela de Almeida. "Time-Driven Activity-Based Costing aplicado à gestão hospitalar: uma nova forma de contabilizar custos unitários de tratamento." Master's thesis, 2017. https://repositorio-aberto.up.pt/handle/10216/106785.
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Chen, Hen-Kuan, and 陳恒寬. "Criminal Trial Proceeding Management And Time Management－Constructing Criminal Case Flow Management and Time Driven Activity-Based Costing Analysis for Criminal Proceedings." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/54688875750476428721.
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碩士國立臺灣大學
高階公共管理組
98
The fundamental functions of criminal litigation are to provide protection over the basic human rights of defendants, find the facts, and realize the goals of legal norms of punishment to maintain the social welfare. Therefore, the courts shall execute the substantial due process to adequately finalize criminal cases so as to accurately exercise the state power of criminal punishment. Currently, there is the cross-examination system in the first instance of criminal litigation. Except for the cases as defined by Clauses 1 and 2, Article 376 of the Criminal Procedures Law, criminal cases in the normal proceedings shall be trialed jointly by three judges. However, insufficient human resource of the judges has derived a structural limitation for criminal suits. How to pursue the best efficiency between the working time of the judges and maximal justice benefit in the criminal cases so as to preserve the fundamental rights of people with respect to the adequate and speedy trial is indeed the most important issue for criminal judicature revolution at the current stage. This thesis adopting ABC theories of Managerial Accounting for time driven activity-based cost analysis and work flow management to construct activity-time-based costing system model for criminal proceeding and to propose a physical structure for constructing a criminal case flow management, where activity-based costing and overall quality management model are performed in terms of time to serve as objective assessment fundamental of process rebuilding and continuous revolution. Hopefully this is useful in generating effective solution for current criminal judgments. Judicial Yuan and its subordinate courts of each level do not have an objective statistical tool to classify work time spent by a judge of the criminal tribunal in trial on various criminal cases in terms of respective procedures. As a result, there is no specific and explicit statistical data available for observation. This thesis proposes time driven activity- based cost analysis model for criminal proceedings with the expectation that it would be adopted by Judicial Yuan and its subordinate courts of each level to further engage in empirical research and analysis. Keywords: criminal case flow management；time driven activity-based costing of criminal proceeding；speedy trial；measurement of time performance；process analysis