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Hoozée, Sophie, and Stephen C. Hansen. "A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing." Journal of Management Accounting Research 30, no. 1 (February 1, 2017): 143–67. http://dx.doi.org/10.2308/jmar-51686.
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ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps resources to activities and finally to products. We demonstrate that ABC aggregates resource-to-activity information by resources (columns), while TDABC selects partitions of activity-by-resource information. Our numerical experiment shows that TDABC is more accurate than ABC when traceability of resources to activities is high and activity traceability to products is low, while ABC is more accurate when activities are more traceable to products, irrespective of the level of resource traceability to activities. Finally, we examine the impact of hybridizing an ABC (TDABC) system with TDABC (ABC). We find that adding one ABC element into a TDABC system usually improves accuracy. However, adding one TDABC element into an ABC system usually substantially degrades accuracy. Data Availability: The simulated datasets are available from the first author on request.
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Barros, Rúben Silva, and Ana Maria Dias Simões da Costa Ferreira. "Time-driven activity-based costing." Qualitative Research in Accounting & Management 14, no. 1 (April 18, 2017): 2–20. http://dx.doi.org/10.1108/qram-10-2015-0095.
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Purpose By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company. Design/methodology/approach To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector. Findings The authors’ experience allows them to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. The authors argue that this happens for two reasons. First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors. Research limitations/implications The designed model is compared to other models presented in the literature. Practical implications This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations. Originality/value As the TDABC literature has been mostly focused on examples of service companies, the authors examine the technical suitability and the complexity of TDABC in manufacturing companies.
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Corbey, Michael. "Time-Driven Activity-Based Costing." Maandblad Voor Accountancy en Bedrijfseconomie 82, no. 11 (November 1, 2008): 477–84. http://dx.doi.org/10.5117/mab.82.12839.
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De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei surveys blijkt dat ABC slechts door een relatief gering aantal bedrijven wordt toegepast. Dit artikel bespreekt mogelijke verklaringen van deze paradox door in te gaan op de essentie van ABC, onder welke omstandigheden succesvolle toepassingen mogelijk geacht werden en wat dan precies verbeterd zou worden in de bedrijfsvoering dankzij ABC. Time-Driven Activity-Based Costing (TDABC) is het antwoord van Kaplan en Anderson (2004; 2007) op de ABC-paradox. Het blijkt dat TDABC in essentie een tweetal nuances aanbrengt ten opzichte van ABC, de ene nuance heeft te maken met complexiteit, de andere met capaciteit. Dat deze beide problemen bestonden, was bekend in de diverse genres literatuur. De conclusie van dit artikel is, dat een reductie van complexiteit ten opzichte van ABC in de praktijk waarschijnlijk wel verwacht mag worden. De aanpassingen met betrekking tot capaciteit die TDABC voorstelt, waren weliswaar nodig, maar zijn niet voldoende.
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Park, Yonpae, Sungwoo Jung, and Yousef Jahmani. "Time-Driven Activity-Based Costing Systems for Marketing Decisions." Studies in Business and Economics 14, no. 1 (April 1, 2019): 191–207. http://dx.doi.org/10.2478/sbe-2019-0015.
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AbstractThe activity-based costing (ABC) systems emerged as a management accounting innovation in the mid-1980s in response to dissatisfaction with traditional management accounting techniques and heightened international competition. Although ABC provides many advantages for managerial decision making, ABC tends to be outdated due to its limitations and is substituted by the time-driven activity-based costing (TDABC) systems. TDABC requires estimates of only two parameters: how much it costs per time unit of capacity to supply resources to activities and how much time it takes to perform each activity. TDABC allows incorporation of variation in the time demands made by different types of processes and consequently the representation of all possible combinations of activities that a process performs. This paper uses TDABC to calculate marketing costs and describes TDABC as a useful technique to reduce marketing resource costs and to support effective marketing decision making in various contexts such as marketing processes restructuring, marketing mix choices, customer profitability and price differentiation for customer classes.
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Zamrud, N. F., and M. Y. Abu. "COMPARATIVE STUDY: ACTIVITY BASED COSTING AND TIME DRIVEN ACTIVITY BASED COSTING IN ELECTRONIC INDUSTRY." Journal of Modern Manufacturing Systems and Technology 4, no. 1 (March 27, 2020): 68–81. http://dx.doi.org/10.15282/jmmst.v4i1.3840.
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By the 1980s, Traditional Cost Accounting (TCA) is no longer reflecting the current economic reality due to distorted information about the profitability of their orders, products, and customers. In addition, Activity-based Costing (ABC) is a costing method originally developed to overcome the shortcoming of TCA method in the era of rapidly increasing product complexity and diversification. However, it is not universally accepted because it ignores the potential for unused capacity which will be beneficial for forecasting. The objective of this work is to compare the advantages of ABC and Time-driven Activity-Based Costing (TDABC) by analyzing the features towards costing sustainment. The work begins by collecting data at electric electronic industry located at Pahang and the product selected is a magnetic inductor. ABC focuses on the costs inherent in the activity based products to produce, distribute or support the products concerned. TDABC uses time equation and capacity cost rate (CCR) to measure the unused capacity with respect to the time and cost. This work has successfully compares the methodology between ABC and TDABC in electronic industry. The item such as stages for cost allocation, determination of drivers, action taken for an additional activity, cost consideration for implementation, system building, system update, information given from each method, transparency, overestimation of cost, differentiation of service level, oversimplification of activities and capacity forecast and planning. It concludes that both have their strength according to the industry needs.
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Niñerola, Angels, Ana-Beatriz Hernández-Lara, and Maria-Victoria Sánchez-Rebull. "Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field." Healthcare 9, no. 9 (August 27, 2021): 1113. http://dx.doi.org/10.3390/healthcare9091113.
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The cost of health is a recurrent topic that has generated much research, as it affects all of society. Both public and private agents need to know the real cost of treatments, services, and products for decision-making. This article aims to compare the use and research impact of two cost systems widely used in health: ABC and TDABC, which is an evolution of ABC. For doing so, a bibliometric review in Scopus and Medline was carried out encompassing the years 2009–2019. The results show a great increase in publications using TDABC, while publications on ABC stabilized. On the other hand, the TDABC articles presented higher research impacts in traditional and alternative metrics. Articles on TDABC are more frequently cited, published in better journals, and more visible in academic social networks. The findings suggest that scholars and practitioners should focus on TDABC rather than ABC for addressing cost in health for its simplicity, projection, and research opportunities.
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Vedernikova, Olga, Lorena Siguenza-Guzman, Johanna Pesantez, and Rodrigo Arcentales-Carrion. "Time-Driven Activity-Based Costing in the Assembly Industry." Australasian Business, Accounting & Finance Journal 14, no. 4 (2020): 3–23. http://dx.doi.org/10.14453/aabfj.v14i4.2.
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Costs and their determination play a critical role in all manufacturing companies. The traditional costing system has received criticism resulting from the arbitrary allocation of indirect manufacturing costs. As an important initiative to address its weaknesses, new costing methods such as the Time-Driven Activity-Based Costing (TDABC) have emerged. Unfortunately, up to our knowledge, no investigations have been applied in analyzing assembly companies thoroughly nor considering all the processes necessary to obtain the final products. This article explores the TDABC application in the assembly industry through comparison with traditional volume-based costing by focusing on manual and semi-automatized production. Since the research is descriptive, a multiple-case study design was implemented in the assembly of televisions, motorcycles, and printed circuit boards. The developed methodology allowed determining the existence of factory overhead and direct labor cost variances between two different cost accounting systems, which also affected the unit cost of the products. Findings also highlight the benefits of TDABC application in the assembly industry, along with the shortcomings and future potential of research in this area.
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Kont, Kate-Riin, and Signe Jantson. "Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?" Evidence Based Library and Information Practice 6, no. 4 (December 15, 2011): 107. http://dx.doi.org/10.18438/b8gg8z.
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Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of both methods to determine which of these two is suitable for application in university libraries.
Methods – This paper reviews and summarizes the literature on cost accounting and costing practices of university libraries. A brief overview of the history of cost accounting, costing, and time and motion studies in libraries is also provided. The ABC and the TDABC method, designed as a revised and easier version of the ABC by Kaplan and Anderson (Kaplan & Anderson 2004) at the beginning of the 21st century, as well as the adoption and adaptation of these methods by university libraries are described, and their strengths and weaknesses, as well as their suitability for university libraries, are analyzed.
Results – Cost accounting and costing studies in libraries have a long history, the first of these dating back to 1877. The development of cost accounting and time and motion studies can be seen as a natural evolution of techniques which were created to solve management problems. The ABC method is the best-known management accounting innovation of the last 20 years, and is already widely used in university libraries around the world. However, setting up an ABC system can be very costly, and the system needs to be regularly updated, which further increases its costs. The TDABC system can not only be implemented more quickly (and thus more cheaply), but also can be updated more easily than the traditional ABC, which makes the TDABC the more suitable method for university libraries.
Conclusion – Both methods are suitable for university libraries. However, the ABC method can only be implemented in collaboration with an accounting department. The TDABC method can be tested and implemented by separate departments, and thus can contribute to the provision of better and more effective library services at lower costs. However, the involvement of experts in costing and accounting is recommended.
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Fitriasari, Dewi, and Naoko Kawahara. "The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia." Binus Business Review 11, no. 2 (July 31, 2020): 141–48. http://dx.doi.org/10.21512/bbr.v11i2.5869.
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The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups. The researchers applied a qualitative simulation method. The data were taken from actual regulatory data of wage and salary from the local government of Jakarta. The other data were simulated data based on a software development process for a small startup. The result indicates that the TDABC can assist the company to trace its performance and costs. Additional factors in implementing the costing system are provided for further research and practical considerations in adopting the costing system.
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McLaughlin, Nancy, Michael A. Burke, Nisheeta P. Setlur, Douglas R. Niedzwiecki, Alan L. Kaplan, Christopher Saigal, Aman Mahajan, Neil A. Martin, and Robert S. Kaplan. "Time-driven activity-based costing: a driver for provider engagement in costing activities and redesign initiatives." Neurosurgical Focus 37, no. 5 (November 2014): E3. http://dx.doi.org/10.3171/2014.8.focus14381.
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Object To date, health care providers have devoted significant efforts to improve performance regarding patient safety and quality of care. To address the lagging involvement of health care providers in the cost component of the value equation, UCLA Health piloted the implementation of time-driven activity-based costing (TDABC). Here, the authors describe the implementation experiment, share lessons learned across the care continuum, and report how TDABC has actively engaged health care providers in costing activities and care redesign. Methods After the selection of pilots in neurosurgery and urology and the creation of the TDABC team, multidisciplinary process mapping sessions, capacity-cost calculations, and model integration were coordinated and offered to engage care providers at each phase. Results Reviewing the maps for the entire episode of care, varying types of personnel involved in the delivery of care were noted: 63 for the neurosurgery pilot and 61 for the urology pilot. The average cost capacities for care coordinators, nurses, residents, and faculty were $0.70 (range $0.63–$0.75), $1.55 (range $1.28–$2.04), $0.58 (range $0.56–$0.62), and $3.54 (range $2.29–$4.52), across both pilots. After calculating the costs for material, equipment, and space, the TDABC model enabled the linking of a specific step of the care cycle (who performed the step and its duration) and its associated costs. Both pilots identified important opportunities to redesign care delivery in a costconscious fashion. Conclusions The experimentation and implementation phases of the TDABC model have succeeded in engaging health care providers in process assessment and costing activities. The TDABC model proved to be a catalyzing agent for cost-conscious care redesign.
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Campanale, Cristina, Lino Cinquini, and Andrea Tenucci. "Time-driven activity-based costing to improve transparency and decision making in healthcare." Qualitative Research in Accounting & Management 11, no. 2 (June 10, 2014): 165–86. http://dx.doi.org/10.1108/qram-04-2014-0036.
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Purpose – The purpose of this paper is to discuss the potentialities of innovative accounting tools in supporting “transparency” and “resource allocation” in public hospitals, by describing the implementation of a pilot project of time-driven activity-based costing (TDABC). Design/methodology/approach – An interventionist research (IR) approach has been adopted: two medical doctors, three financial controllers and three researchers were involved. Collection of data used to implement the accounting model is based on hospital databases and interviews. Findings – The information produced may allow a higher coherence between resources and activities. TDABC may enhance transparency and support decisions toward a better organization of work and an informed allocation of resources. Research limitations/implications – Further studies are required to analyze decisions following the implementation of the TDABC model. Originality/value – The accounting literature lacks case studies describing the application of TDABC in hospital settings, despite its good informative potentialities and the limited investment required to introduce TDABC. Moreover, the use of the IR approach and the involvement of medical doctors may help to get coherence between accounting data and clinical work and may support the further diffusion and development of this costing model in hospitals.
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Jovanka, Astrid Anastasya, and L. Jade Faliany. "PENERAPAN TIME-DRIVEN ACTIVITY-BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK USAHA JASA UNIXON." Jurnal Akuntansi 11, no. 1 (October 1, 2017): 12–31. http://dx.doi.org/10.25170/jara.v11i1.49.
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The purpose of this paper is to calculate branding consultant cost using Time-Driven Activity-Based Costing (TDABC). TDABC calculate cost based on activity that is controlled by time. The method that is used in this research is a case study in Unixon, a small business that works in the field of branding, using data from 2016. Interviews were conducted. The cost and activity database was analyzed. The results of this research show that TDABC can be applied in this Company because it qualified the requirements; diversity in product and different time consumption ratio for each product. TDABC provided more accurate cost information by calculating all costs; cost to make and cost to sell. Implementation of TDABC also show time capacity utilization by comparing actual labor hours and work hours that is controlled by government regulation. By understanding this condition, the owner is able to evaluate the amount of job that is done, time consumption, and employee who is involved. To implement TDABC, the Company must consider each steps needed from identifying activity, assign cost to activity, calculate tariff per activity, to calculate cost of product.
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Özyapıcı, Hasan, and Veyis Naci Tanış. "Comparison of cost determination of both resource consumption accounting and time-driven activity-based costing systems in a healthcare setting." Australian Health Review 41, no. 2 (2017): 201. http://dx.doi.org/10.1071/ah15046.
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Objective The aim of the present study was to explore the differences between resource consumption accounting (RCA) and time-driven activity-based costing (TDABC) systems in determining the costs of services of a healthcare setting. Methods A case study was conducted to calculate the unit costs of open and laparoscopic gall bladder surgeries using TDABC and RCA. Results The RCA system assigns a higher cost both to open and laparoscopic gall bladder surgeries than TDABC. The total cost of unused capacity under the TDABC system is also double that in RCA. Conclusion Unlike TDABC, RCA calculates lower costs for unused capacities but higher costs for products or services in a healthcare setting in which fixed costs make up a high proportion of total costs. What is known about the topic? TDABC is a revision of the activity-based costing (ABC) system. RCA is also a new costing system that includes both the theoretical advantages of ABC and the practical advantages of German costing. However, little is known about the differences arising from application of TDABC and RCA. What does this paper add? There is no study comparing both TDABC and RCA in a single case study based on a real-world healthcare setting. Thus, the present study fills this gap in the literature and it is unique in the sense that it is the first case study comparing TDABC and RCA for open and laparoscopic gall bladder surgeries in a healthcare setting. What are the implications for practitioners? This study provides several interesting results for managers and cost accounting researchers. Thus, it will contribute to the spread of RCA studies in healthcare settings. It will also help the implementers of TDABC to revise data concerning the cost of unused capacity. In addition, by separating costs into fixed and variable, the paper will help managers to create a blended (combined) system that can improve both short- and long-term decisions.
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Ely, Mira, Rochman Effendi, and Imam Mas'ud. "PENERAPAN METODE TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM PERHITUNGAN KOS SERVICE PADA BENGKEL HBBA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 17, no. 2 (February 1, 2020): 82. http://dx.doi.org/10.19184/jauj.v17i2.10709.
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The purpose of this research is to know the process of calculation cost of service on HBBA Automotive Repair shop using Time Driven Activity Based Costing (TDABC) method. This research was conducted in one of Member's HBBA that is Formula Automotive Repair shop. This type research is qualitative research. Data collection methods used ini this research are observation, interview and documentation. Data analysis method used in this research is descriptive analytical. The result of this research showed when Formula Automotive use Time Driven Activity Based Costing (TDABC) method in determining cost of service is more clear and appropriate in accordance with utilization available resources in each services. Which is different with whats done by the company in determining cost of service, where the company still has not made a definite calculation and this can be seen when determining price of service based on provisions of owner and mechanics still using estimates. The results of calculation of Time Driven Activity Based Costing (TDABC) method there are 3 types of services that have a cost that is too large compared to the service price determined by Formula Automotive Repair shop, namely wheel laher replacement, ac service and lamp service. So it is necessary to determine new price of service.
Keywords: Cost of Service, Price of Service, Time-Driven-Activity Based-Costing
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Oraby, Salah. "A Guide to Implementation of Time- Driven Activity -Based Costing in Saudi Electronic University." International Journal of Business and Management 16, no. 1 (December 24, 2020): 68. http://dx.doi.org/10.5539/ijbm.v16n1p68.
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This research proposes a guide to implementation of time- driven activity -based costing (TDABC) in Saudi Electronic University (SEU) as an alternative to the traditional costing systems. It is worth mentioning that the cost accounting system should support mission and vision of the university by detecting any idle capacity and providing relevant information for rational decision-making as well as improving the quality of services provided to students and finally managing SEU’s resources efficiently and effectively. According to Saudi’s vision 2030, public universities in Saudi Arabia should act on both of revenue side and cost side.
In the current costing system of SEU, there are no cost pools at colleges’ level, at academic departments’ level, at courses’ level, as well as at students’ level. Rather cost pools found at university’ level only. Therefore, the current costing system provides neither information on unit cost per student at any academic program nor information on the unused capacity at any resource centers.
Despite the fact that TDABC theoretically overcomes the criticism to both traditional costing system that uses direct labor or machine hours as a cost driver and the traditional activity- based costing (ABC that uses many transactions cost drivers to allocate overhead costs to cost objects. The implementation of TDABC is still challenging particularly in universities by using the time as the primary cost driver for allocating resource costs to final cost objects in academic programs especially the human labor is considered the main resource in universities.
The proposed guide to implementation TDABC provided SEU’s management information, including but not limited to, the average actual unit cost per student in each academic program either per semester, or per year, comparing actual fees students paid in each academic program to the actual average unit cost in each academic program to determine whether SEU covers all costs. In addition, comparing the average unit cost per student among all academic programs and investigating reasons of variations. The guide helps management determine the unused capacity in each resource center as well as preparing budgets of all resource centers accurately based on the actual used capacity.
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Ganorkar, Ashwin Bhimrao, Ramesh Ramchandra Lakhe, and Kamalkishor N. Agrawal. "Time Driven Activity Based Costing (TDABC) Model for Cost Estimation of Assembly for a SSI." International Journal of Productivity Management and Assessment Technologies 6, no. 2 (July 2018): 56–69. http://dx.doi.org/10.4018/ijpmat.2018070104.
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Costing is an important issue in a competitive world. Many companies had adopted TDABC for better cost visibility. Assembly is very common activity in the small scale industries (SSI). In a SSI, many operations like riveting, drilling, fastening, loosening and tightening, hammering, labeling, aligning, etc. are carried out at the time of assembly. Also the sequence and the time of the operating vary for each product. Therefore, it is difficult to estimate the cost of complex assembly. This paper proposed a time driven activity based costing (TDABC) model to estimate the cost of assembly for SSI. TDABC uses time equations to estimate the time required for an activity. A new approach to develop the time equation using maynard operation sequence technique (MOST) is presented. This paper also presents the modification in the time equation to handle the complexity of the activity. The application of the model is presented with the case study. The cost analysis helps to identify the opportunities for low cost assembly solution.
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Khan, Rabia Mansoor, Katherine Albutt, Muhammad Abdullah Qureshi, Zara Ansari, Gustaf Drevin, Swagoto Mukhopadhyay, Mansoor Ali Khan, Muhammad Amin Chinoy, John Meara, and Hamidah Hussain. "Time-driven activity-based costing of total knee replacements in Karachi, Pakistan." BMJ Open 9, no. 5 (May 2019): e025258. http://dx.doi.org/10.1136/bmjopen-2018-025258.
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IntroductionOsteoarthritis of the knee has been identified as the most common disability in Pakistan. Total knee replacement (TKR) surgery is the curative treatment for advanced osteoarthritis of the knee; however, cost remains one of the barriers to effective and timely service delivery.ObjectiveWe conducted a time-driven activity-based costing (TDABC) analysis of TKR to identify major cost drivers and areas for process improvement.Methods and analysisWe performed a prospective TDABC analysis of patients who underwent bilateral TKR at The Indus Hospital (TIH) during a 14-month period from October 2015 to December 2016. Detailed process maps were developed for each phase of the care cycle. Time durations and costs were allocated to each resource utilised and aggregated across the care cycle, including personnel, direct and indirect costs.ResultsWe identified seven care phases for a complete TKR care cycle and created their detailed process maps. Major time contributors were ward stay and discharge (20 160 min), TKR surgery (563 min) and surgical admission (333 min). Overall, 92.10% of time is spent during the ward stay and discharge phase of care. Patients remain hospitalised for an average of 14 days postoperatively. Overall institutional cost of a TKR at TIH was US$4360.51 (Pakistani rupees 456 981.17) per bilateral TKR surgery. The overall primary cost drivers for the full bundle of care were consumables used during TKR surgery itself, consumables utilised in the wards and personnel costs contributing 57.64%, 27.45% and 12.03% of total costs, respectively.ConclusionUtilising TDABC allowed us to obtain a granular analysis of time and cost that was subsequently used to inform quality process improvement initiatives. In low-resource settings, such as Pakistan, TDABC has the potential to be a useful tool to guide resource allocation and process improvement.
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Kristina, Indira, and L. Jade Faliany. "PENERAPAN TIME-DRIVEN ACTIVITY BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK JASA DI PT ERNEST ADVISORY." Jurnal Akuntansi 10, no. 1 (October 1, 2016): 41–51. http://dx.doi.org/10.25170/jara.v10i1.39.
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This research aimed to calculate the cost of the product PT Ernest Advisory services using Time-Driven Activity Based Costing (TDABC). TDABC is a method of calculating the cost-based activity that is controlled by time so the cost of goods produced to be more accurate. The method used in this research is a case study in PT Ernest Advisory using data from 2015. Based on these data, the authors calculated the cost of using TDABC. Calculations using TDABC generate product cost services Tax Audit and Tax Objection Rp 14,260,620, Monthly Tax Compliance Rp 5.03328 million, Tax Appeal Rp 18.981 million, Tax Review Rp 12,920,700 and Rp Transfer Pricing Documentation 13.5201 million.
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Ganorkar, Ashwin Bhimrao, Ramesh R. Lakhe, and Kamalkishor N. Agrawal. "Methodology for application of Maynard Operation Sequence Technique (MOST) for time-driven activity-based costing (TDABC)." International Journal of Productivity and Performance Management 68, no. 1 (January 14, 2019): 2–25. http://dx.doi.org/10.1108/ijppm-06-2017-0156.
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Purpose The purpose of this paper is to present a procedure to implement time-driven activity-based costing (TDABC) using Maynard Operation Sequence Technique (MOST). In this paper three research questions are addressed: How can MOST be used to frame time equations? How can MOST be used for the improvement of productivity? How can TDABC cost information be used? Design/methodology/approach Case study research was performed at a manufacturing industry. Data have been collected for overhead distribution. The overhead cost was distributed on activity. Time equations are framed using MOST. Cost of activity is assigned to the product using time equations. Findings The proposed system simplifies the process of implementation of TDABC using MOST. This system not only determines the cost but also identifies the area where cost is consumed. It also identifies opportunity for productivity improvement. Research limitations/implications The case study was conducted in a manufacturing industry. The proposed methodology is suitable for manufacturing industry where standard work procedure is adapted. Practical implications The study explains the implementation of TDABC using MOST using a case study and results are meticulously discussed from a management point of view for appropriate decision making. Originality/value Besides the articles published so far dealing with the implementation of TDABC, no research was found on the implementation of TDABC using MOST.
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French, Katy E., Iris Recinos, Alexis B. Guzman, Thomas A. Aloia, Mike Hernandez, Spencer S. Kee, Alicia M. Kowalski, et al. "Continuous Quality Improvement Measured With Time-Driven Activity-Based Costing in an Outpatient Cancer Surgery Center." Journal of Oncology Practice 15, no. 2 (February 2019): e162-e168. http://dx.doi.org/10.1200/jop.18.00394.
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PURPOSE: As health care costs rise, continuous quality improvement and increased efficiency are crucial to reduce costs while providing high-quality care. Time-driven activity-based costing (TDABC) can help identify inefficiencies in processes of cancer care delivery. This study measured the process performance of Port-a-Cath placement in an outpatient cancer surgery center by using TDABC to evaluate patient care process. METHODS: Data were collected from the Anesthesia Information Management System database and OneConnect electronic health record (EHR) for Port-a-Cath cases performed throughout four phases: preintervention (phase I), postintervention, stabilization, and pre–new EHR (phases II and III), and post–new EHR (phase IV). TDABC methods were used to map and calculate process times and costs. RESULTS: Comparing all phases, as measured with TDABC methodology, a decrease in post-anesthesia care unit (PACU) length of stay (LOS) was identified (83 minutes v 67 minutes; P < .05). The decrease in PACU LOS correlated with increased efficiency and decreasing process costs and PACU nurse resource use by fast tracking patients for Port-a-Cath placement. Port-a-Cath placement success and the functionality of ports remained the same as patient experience improved. CONCLUSION: TDABC can be used to evaluate processes of care delivery to patients with cancer and to quantify changes made to those processes. Patients’ PACU LOS decreased on the basis of the 2013 Port-a-Cath process improvement initiative and after implementation of a new EHR, over the course of 3 years, as quantified by TDABC. TDABC use can lead to improved efficiencies in patient care delivery that are quantifiable and measurable.
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Yuesti, Anik, Putu Kepramareni, and Ni Luh Gde Novitasari. "Determinants of single tuition fees for university in Indonesia through ABC and TDABC system." LAPLAGE EM REVISTA 7, no. 3 (August 26, 2021): 507–16. http://dx.doi.org/10.24115/s2446-62202021731336p.507-516.
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This study purpose to explore and comparison between Activity Based Costing (ABC) with Time Driver Activity Based Costing (TDABC) as determinants of Single Tuition Fees at Public Universities in Indonesia. A survey involving eight study program in the Indonesian Institute of Arts Denpasar Bali, Indonesia was conducted. The data collected are compared costs per student based on the calculations using by ABC and (TDABC) approaches. Results indicate that the advantages of the TDABC System are: Very easy and fast to implement, not expensive and easily updated, easily validated by direct observation of the estimated model of the unit of time. TDABC is not commonly used in Indonesia to determine the cost of a single college because the advantages and benefits of TDABC have not been explored. This research is expected to benefit the regulators of finance to determinants of Single Tuition Fees at Public Universities.
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Moningi, Shalini, Shane Mesko, Amy Catherine Moreno, Matthew S. Ning, Thomas A. Aloia, Seungtaek Choi, Melenda Jeter, et al. "Time driven activity-based costing methods used in radiation oncology clinics." Journal of Clinical Oncology 37, no. 27_suppl (September 20, 2019): 79. http://dx.doi.org/10.1200/jco.2019.37.27_suppl.79.
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79 Background: Since 2010 The University of Texas MD Anderson Cancer Center (UTMDACC) has been using Time Driven Activity Based Costing (TDABC) to assist in tracking and quantifying changes made to clinical processes to improve efficiency of patient care delivery. Radiation Oncology (RO) providers have recently utilized this method to assist in the growing clinical patient volumes and increasing enrollment in clinical trials. UTMDACC contains disease specific multi-disciplinary centers with separate clinics for different disciplines. Resources are limited which can affect clinical providers’ ability to meet the needs of increasing patient volumes. Implementing efficient clinic work flow models will allow clinicians to provide excellent quality of clinical care even with limited resources. Methods: Standard disease-site specific note templates were created and implemented throughout the entire RO department. Additionally, standardized roles for medical assistants, residents, physician assistants (PAs), attending physicians and nurses were implemented to minimize duplication of responsibilities. Using TDABC methodology, process maps for pre and post implementation pathways were created to illustrate areas of change and possible benefit. Results: Process maps were compared for new consult and follow up and on treatment patient visits. Process times for these patient care visits were compared pre- and post-implementation of templates and clinical roles. Time savings of 110, 18 and 34 minutes were observed for consult visits, follow up visits and on-treatment visits when comparing current to baseline process maps. Conclusions: Standardization of note templates and roles for all members of the care team has led to improvements in process flow and efficiency in the RO clinic setting. Our findings suggest that further implementation of TDABC methodology by having all providers work at the top of their license could can improve clinical efficiency and patient care. Further metrics with a larger sample size is recommended to validate our results. [Table: see text]
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Blaschke, Breanna L., Harsh R. Parikh, Sandy X. Vang, and Brian P. Cunningham. "Time-Driven Activity-Based Costing: A Better Way to Understand the Cost of Caring for Hip Fractures." Geriatric Orthopaedic Surgery & Rehabilitation 11 (January 1, 2020): 215145932095820. http://dx.doi.org/10.1177/2151459320958202.
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Geriatric hip fractures are a common and costly injury. They are expected to surge in incidence and economic burden as the population ages. With an increasing financial strain on the healthcare system, payors and providers are looking toward alternative, value-based models to contain costs. Value in healthcare is the ratio of outcomes achieved over costs incurred, and can be improved by reducing cost while maintaining or improving outcomes, or by improving outcomes while maintaining or reducing costs. Therefore, an understanding of cost, the denominator of the value equation, is essential to value-based healthcare. Because traditional hospital accounting methods do not link costs to conditions, there has been little research to date on the costs of treating geriatric hip fractures over the entire cycle of care. The aim of this article is to summarize existing costing methodologies, and in particular, to review the strengths and limitations of Time-Driven Activity-Based Costing (TDABC) in orthopaedic trauma, especially as it pertains to the needs and challenges unique to hip fracture care. TDABC determines costs at the patient-level over the entire care cycle, allowing for population variability, while simultaneously identifying cost drivers that might inform risk-stratification for future alternative payment models. Through process mapping, TDABC also reveals areas of variation or inefficiency that can be targeted for optimization, and empowers physicians by focusing on costs in the control of the provider. Although barriers remain, TDABC is well-positioned to provide transparent costing and targets to improve the value of hip fracture care
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Ganorkar, Ashwin B., Ramesh R. Lakhe, and Kamalkishor N. Agrawal. "TDABC for a manufacturing environment: A case study." Tékhne 16, no. 2 (December 17, 2018): 2–10. http://dx.doi.org/10.2478/tekhne-2019-0007.
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Abstract Costing system is an essential part of a company. Determining the accurate cost of a product or service is extremely important for the profitability and performance of a company. Over the years, different approaches and models have been developed to estimate the cost of the product manufactured. However, their models were found to be inadequate in the correct value of the product cost. In the last decade, activity-based costing (ABC) has been successfully adopted by many companies worldwide. Nonetheless, because of its high maintenance and setup cost, it has been abandoned and a new time-driven activity-based costing (TDABC) model has been developed. Though adopted by many large scale-manufacturing industries, TDABC has not been implemented in small scale manufacturing companies due to unavailability of resources and also ignorance about its implementation. This paper presents a model for the application of TDABC in the small scale manufacturing industry. The model is implemented in a furniture manufacturing company for the estimation of product cost. The cost obtained from the TDABC is compared with the traditional costing system and established the accuracy of TDABC over the traditional costing system. Along with the case study, this paper also discusses the different data results obtained from TDABC and its utility for the managers and the decision makers.
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Ridderstråle, Martin. "Comparison Between Individually and Group-Based Insulin Pump Initiation by Time-Driven Activity-Based Costing." Journal of Diabetes Science and Technology 11, no. 4 (January 5, 2017): 759–65. http://dx.doi.org/10.1177/1932296816684858.
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Background: Depending on available resources, competencies, and pedagogic preference, initiation of insulin pump therapy can be performed on either an individual or a group basis. Here we compared the two models with respect to resources used. Methods: Time-driven activity-based costing (TDABC) was used to compare initiating insulin pump treatment in groups (GT) to individual treatment (IT). Activities and cost drivers were identified, timed, or estimated at location. Medical quality and patient satisfaction were assumed to be noninferior and were not measured. Results: GT was about 30% less time-consuming and 17% less cost driving per patient and activity compared to IT. As a batch driver (16 patients in one group) GT produced an upward jigsaw-shaped accumulative cost curve compared to the incremental increase incurred by IT. Taking the alternate cost for those not attending into account, and realizing the cost of opportunity gained, suggested that GT was cost neutral already when 5 of 16 patients attended, and that a second group could be initiated at no additional cost as the attendance rate reached 15:1. Conclusions: We found TDABC to be effective in comparing treatment alternatives, improving cost control and decision making. Everything else being equal, if the setup is available, our data suggest that initiating insulin pump treatment in groups is far more cost effective than on an individual basis and that TDABC may be used to find the balance point.
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Jones, Tiffany M., Yu-Ting Huang, Alexis B. Guzman, Monica DelValle-Garza, Christian C. Kolom, James Incalcaterra, and Thomas W. Feeley. "Proof-of-concept: A working demonstration of real-time patient tracking using time-driven activity-based costing." Journal of Clinical Oncology 32, no. 30_suppl (October 20, 2014): 28. http://dx.doi.org/10.1200/jco.2014.32.30_suppl.28.
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28 Background: Historically, hospital costs are based on a cost-to-charge ratio. The current cost system determines when a charge is filed and a bill is created, which can be days following the patient visit. This time lag between the patient visit and the billed charges can be problematic. In preparation for episode-based payments, it is essential to know the true cost of care at the time of delivery. To accomplish this goal, the University of Texas MD Anderson Cancer Center (MDACC) leveraged existing time-driven activity-based costing (TDABC) process maps to track the true costs of the patient care cycle. Methods: The first steps were to understand the patient care cycle through process mapping. Next, data sources were identified to capture patient volumes. Process maps were adjusted to capture the data sources and provide a more accurate cost. Trigger logic models were created to link data sources and the TDABC process maps to the true cost for each patient appointment. Lastly, we developed a SAS software program to compute the real-time TDABC costs for 50 patients in the Head & Neck Center. Results: Our existing data sources capture information relevant to TDABC on a regular basis. Patient appointment data provided the patient visit, and billing and time data provided approximations of the amount of time spent in the encounter and the number of resources involved in the patient visit. Out of 219 process maps, 148 (70%) were matched to existing patient appointment and charge data using the trigger logic. This allowed us to track 4,980 patient appointments for 50 patients in fifteen minutes. Conclusions: As data are collected throughout the institution, it is realized that multiple data sources are needed to reconcile the patient’s experience and to match the TDABC process maps to existing data sources. Since our data sources are updated daily and are based on a patient’s date of service, we can capture our costs of delivering care close to real-time. This process is continually refined as additional data sources are made available and as process maps are developed in other parts of MDACC.
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Stončiuvienė, Neringa, Rūta Ūsaitė-Duonielienė, and Danutė Zinkevičienė. "Integration of Activity-Based Costing Modifications and LEAN Accounting into Full Cost Calculation." Engineering Economics 31, no. 1 (February 28, 2020): 50–60. http://dx.doi.org/10.5755/j01.ee.31.1.23750.
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The purpose of this research is to design a production company fitted full product cost calculation model following analysis of Activity Based Costing (ABC), its modifications and LEAN accounting system principles. The study is based on analysis and comparison in ABC, Time Driven Activity Based Costing (TDABC), Service-Based Costing (S-BC), Duration Based Costing (DBC) and LEAN accounting. The designed innovative full product cost calculation model integrates the following management system elements: LEAN value streams, ABC activities, TDABC time driver, S-BC customer rating, and DBC production duration factor, and has been adapted to a company producing large and complex unique articles. Applicability analysis of the model has involved data systematization, grouping, collection of additional data under the interview method, data interpretation, summarisation, logical conclusion making. Applicability of this model and more efficient control of the pricing decisions at the company, ensuring its greater competitive ability, have been justified by financial calculations. In formation of the full cost calculation model, both the quantitative and qualitative research elements were used: analysis of the modern cost accounting systems was performed; applicability, implications and limitations of the designed model were tested using actual data of the selected industrial company.
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Oesef, Albert, and L. Jade Faliany. "SIMULASI PENERAPAN TIME-DRIVEN ACTIVITY-BASED COSTING PADA PERHITUNGAN HARGA POKOK JASA BENGKEL KURNIA MOTOR." Prosiding Working Papers Series In Management 13, no. 1 (May 31, 2021): 22–35. http://dx.doi.org/10.25170/wpm.v13i1.22-35.
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In a service company, the cost of services is sometimes not calculated accurately by the owner or management. This is due to the difficulty of calculating the cost as indirect costs occur together with the activities of the services performed. One of the methods of calculating the cost of services is the Time-driven activity-based costing (TDABC) method. This study applied the method to calculate the cost of services of Kurnia Motor Workshop, a company that offers antique car restoration services. The analysis showed that the TDABC method was a suitable method to calculate the cost of services accurately in Kurnia Motor Workshop.
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Oktavia, Deni. "IMPLEMENTASI TIME DRIVEN ACTIVITY BASED COSTING (TDABC) PADA USAHA KECIL MENENGAH (UKM) TAPE HANDAYANI 82 BONDOWOSO." JURNAL AKUNTANSI UNIVERSITAS JEMBER 11, no. 2 (March 31, 2015): 1. http://dx.doi.org/10.19184/jauj.v11i2.1262.
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Firms need to assess the competitive advantage by determining the strategic advantages. TDABC is an instrument to achieve operational improvements in practice, reducing non value added activities and merge similar activities into one place. The objectives of this research is to calculate using the time driven activity based costing ( TDABC ) method on Tape Handayani 82 Small and Medium Enterprises ( SMEs ) in Bondowoso Regency.
This study is a qualitative research. Design of qualitative methods is general, flexible, and thrives in the process of research. Researchers involve directly in order obtaining as much information. One focus of qualitative research is a phenomenon that can only be explained and cannot be measured, and the phenomenon observed by researchers in the field.
Object of study is the Tape Handayani 82 SME that engaged in tape industry. Selections of the research object because tape is typical of the Bondowoso. Tape has relatively high market share, but in efficiency of time management, activities undertaken, not in accordance with time -driven activity-based costing concepts. Data collection methods used in this qualitative approach. This step is done by directly observe and conduct interviews with employer and owner who do day-to- day business activities especially financial.
Recognition of cost of tape products show too low. As for the fuel smoked tape, tape, dodol and suwar suwir show the company recognize higher. Calculations with TDABC provide more accurate information related to the consumption cost. The result can be used to revise cost product.
Added analysis of the activities does by identifying, preparing and evaluating activities description. The analysis identifies what activities are done, how many people who carry out these activities, the time and resources necessary to do the activity. TDABC analysis indicates that Tape 82 Handayani is not efficient yet. 70 % is still idle capacity so it is necessary to create added value activity. Idle capacity led to increased costs or consumes resources costs that are not necessary.
Keywords: TDABC, activity, poduct cost, tape
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Thaker, Nikhil G., David Boyce-Fappiano, Matthew S. Ning, Dario Pasalic, Alexis Guzman, Grace Smith, Emma B. Holliday, et al. "Activity-Based Costing of Intensity-Modulated Proton versus Photon Therapy for Oropharyngeal Cancer." International Journal of Particle Therapy 8, no. 1 (June 1, 2021): 374–82. http://dx.doi.org/10.14338/ijpt-20-00042.1.
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Abstract Purpose In value-based health care delivery, radiation oncologists need to compare empiric costs of care delivery with advanced technologies, such as intensity-modulated proton therapy (IMPT) and intensity-modulated radiation therapy (IMRT). We used time-driven activity-based costing (TDABC) to compare the costs of delivering IMPT and IMRT in a case-matched pilot study of patients with newly diagnosed oropharyngeal (OPC) cancer. Materials and Methods We used clinicopathologic factors to match 25 patients with OPC who received IMPT in 2011-12 with 25 patients with OPC treated with IMRT in 2000-09. Process maps were created for each multidisciplinary clinical activity (including chemotherapy and ancillary services) from initial consultation through 1 month of follow-up. Resource costs and times were determined for each activity. Each patient-specific activity was linked with a process map and TDABC over the full cycle of care. All calculated costs were normalized to the lowest-cost IMRT patient. Results TDABC costs for IMRT were 1.00 to 3.33 times that of the lowest-cost IMRT patient (mean ± SD: 1.65 ± 0.56), while costs for IMPT were 1.88 to 4.32 times that of the lowest-cost IMRT patient (2.58 ± 0.39) (P < .05). Although single-fraction costs were 2.79 times higher for IMPT than for IMRT (owing to higher equipment costs), average full cycle cost of IMPT was 1.53 times higher than IMRT, suggesting that the initial cost increase is partly mitigated by reductions in costs for other, non-RT supportive health care services. Conclusions In this matched sample, although IMPT was on average more costly than IMRT primarily owing to higher equipment costs, a subset of IMRT patients had similar costs to IMPT patients, owing to greater use of supportive care resources. Multidimensional patient outcomes and TDABC provide vital methodology for defining the value of radiation therapy modalities.
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Bakhtiar, Arfan, Aries Susanty, and Cynthia Yenitasari Sinuraya. "ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE TIME DRIVEN ACTIVITY BASED COSTING (TDABC) PADA PT IIB." J@ti Undip : Jurnal Teknik Industri 11, no. 3 (January 3, 2017): 129. http://dx.doi.org/10.14710/jati.11.3.129-134.
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PT IIB, merupakan perusahaan manufaktur pengemasan dengan produk utama Carton box packaging dan produk sampingan berupa Pulp Tray dan Pallet. Produk tersebut menggunakan bahan material kertas karton, sisa kertas dan kayu. Perusahaan menggunakan perhitungan dengan penambahan biaya material, biaya gaji karyawan pada tiap aktivitas dan % profit. Ukuran produk yang besar membutuhkan tempat luas, yang menuntut system suplai Just In Time (JIT), bersifat tepat waktu yang di produksi hanya sesuai pesanan, apabila ada tambahan harus melakukan lembur. Sehingga dibutuhkan perhitungan waktu standar agar dapat diperkirakan lama pengerjaan. Maka, membutuhkan metode untuk menentukan harga pokok yang akurat yang dapat menyatukan biaya tiap aktivitas, biaya pendukung dan waktu standar. Metode yang digunakan adalah Time Driven Activity Based Costing (TDABC). TDABC merupakan metode yang merumuskan biaya atas dasar waktu, semua sumber daya yang digunakan dalam produksi dikonversi menjadi unit waktu. Hasil penelitian ini untuk memperoleh seluruh biaya yang terkait proses produksi dan biaya material, mendapatkan waktu standart yang dibutuhkan dalam membuat 3 jenis produk dan memperoleh perhitungan harga pokok produksi untuk Box RSC Rp 4.006,-, Box DC Rp 4.449,-, Pulp Tray Rp 350,- dan Pallet Kayu Rp 155.902,-,serta memperoleh perbandingan hasil perhitungan metode TDABC dan perhitungan perusahaan. ABSTRACT PT IIB is a manufacturing companywith major product Carton box packaging and Pulp Tray and Pallet as side products. This products using materials cardboard, scrap paper and wood. Company using calculations with adding material costs, employees’ salary costs in each activity and% profit. The bigsize product need large space, demanding supply system of Just In Time (JIT), is timely in production only to order, if there is an additional need to do overtime. So it takes time calculation standard that can be estimated lead time. So, need a method to determine an accurate cost to unify the cost of each activity, support costs and standard time. The method used is the Time-Driven Activity Based Costing (TDABC). TDABC is a method of formulating the charges on the basis of time, all of the resources used in the production are converted into units of time. The results of this research to acquire all of the costs related to production processes and support costs, gain time standard that is necessary to make three types of products and obtain a calculation of the cost of production for Box RSC Rp 4.006,-, Box DC Rp 4.449,-, Pulp Tray Rp 350,- and Pallet Kayu Rp 155.902,-,and obtain comparative results of the calculation TDABC method and company.
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Kurniawansyah, Deddy. "KINERJA UMKM DI KABUPATEN JEMBER : STUDI EMPIRIS SEBELUM DAN SESUDH PENERAPAN METODE TIME-DRIVEN ACTIVITY-BASED COSTING." Jurnal Riset Akuntansi Dan Bisnis Airlangga 5, no. 1 (June 1, 2020): 834. http://dx.doi.org/10.31093/jraba.v5i1.207.
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Penelitian ini bertujuan untuk menguji perbedaan kinerja UMKM sebelum dan sesudah menerapkan metode Time Driven Activity-Based Costing di Kabupaten Jember. Populasi penelitian adalah UMKM yang bergerak dalam bidang makanan dan minuman sebesar 156 UMKM yang terdafar di Disperindag Jember. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel 8 UMKM. Jenis data penelitian ini adalah kuantiatif dan sumber penelitian adalah primer dan sekunder. Data primer diperoleh dari wawancara secara langsung, dan data sekunder dari laporan keuangan atau catatan keuangan. Teknik analisis data penelitian ini menggunakan Paired Sample t-test dengan bantuan program SPSS versi 20. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja UMKM Suwar-Suwir sebelum dan sesudah menerapkan metode Time Driven Activity Based Costing (TDABC). Metode TDABC mampu meningkatkan laba kotor yang menjadi indikator keberhasilan atau kinerja usaha. Hasil penelitian ini berimplikasi pada pengambilan keputusan yang tepat oleh para pelaku usaha untuk memperoleh informasi yang akurat. Selain itu, hasil penelitian ini mampu mendorong perekonomian daerah kabupaten Jember lebih kompetitif dan sehat.
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Mucelli, Attilio, Francesca Spigarelli, and Dominique Lepore. "National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda." International Journal of Business Administration 9, no. 2 (February 8, 2018): 56. http://dx.doi.org/10.5430/ijba.v9n2p56.
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National culture has a well-recognized role in management practices especially in shaping participatory decision-making processes (PDM). The article aims to provide a conceptual framework where national culture is considered as a potential moderator in a PDM when designing a Time-Driven Activity Based Costing (TDABC). The purpose is to identify a set of dimensions when designing time equations, on which the costing system is based on, to be then linked to national culture. Moreover, a research agenda is also presented in order to validate the proposed framework, outlining directions for futures research as well as managerial implications.
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Frank, B. D., N. D. Olivieri, R. Ghafar, J. Calhoun, A. Guzman, I. De La Cerda, A. Loggenberg, et al. "Time-Driven Activity-Based Costing (TDABC) in Radiation Oncology: A Method for Implementation." International Journal of Radiation Oncology*Biology*Physics 99, no. 2 (October 2017): E395. http://dx.doi.org/10.1016/j.ijrobp.2017.06.1547.
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Devina, Marceline, and L. Jade Faliany. "PENERAPAN METODE TIME-DRIVEN ACTIVITY-BASED COSTING UNTUK MENGHITUNG HARGA POKOK PRODUK JASA: STUDI KASUS SALON KECANTIKAN AVV MAKE UP & HAIR DO." Jurnal Akuntansi 9, no. 2 (September 6, 2018): 130–46. http://dx.doi.org/10.25170/jara.v9i2.23.
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Calculating costs of production is important but complex in its implementation, specifically with respect to the allocation of indirect costs to costs of production. There are several methods to calculate costs of production. In this study, the Time-Driven Activity Based Costing (TDABC) method was applied to calculate costs of production ofAVV Make Up & Hair Do, a beauty salon located at ITC BSD. The analysis showed that the TDABC was a suitable method for the beauty salon because it helped calculate the base price of each of its products and services.
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Devina, Marceline, and L. Jade Faliany. "PENERAPAN METODE TIME-DRIVEN ACTIVITY-BASED COSTING UNTUK MENGHITUNG HARGA POKOK PRODUK JASA: STUDI KASUS SALON KECANTIKAN AVV MAKE UP & HAIR DO." Jurnal Akuntansi 9, no. 2 (September 6, 2018): 130–46. http://dx.doi.org/10.25170/jrak.v9i2.23.
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Calculating costs of production is important but complex in its implementation, specifically with respect to the allocation of indirect costs to costs of production. There are several methods to calculate costs of production. In this study, the Time-Driven Activity Based Costing (TDABC) method was applied to calculate costs of production ofAVV Make Up & Hair Do, a beauty salon located at ITC BSD. The analysis showed that the TDABC was a suitable method for the beauty salon because it helped calculate the base price of each of its products and services.
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Fleming, Nicole D., Karen H. Lu, John D. Calhoun, Anuja Jhingran, Isidora Arzu, and Pamela T. Soliman. "Cost comparison of treating low- and intermediate-risk endometrial cancer using time-derived, activity-based costing (TDABC) in a large regional cancer network delivery model." Journal of Clinical Oncology 34, no. 7_suppl (March 1, 2016): 10. http://dx.doi.org/10.1200/jco.2016.34.7_suppl.10.
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9 Background: Value-based and quality health care delivery has become an important focus for many health care systems. The purpose of this study was to assess the cost differences in treating low and intermediate risk endometrial cancer using time-derived activity based costing (TDABC) in a large regional cancer network model. Methods: Process mapping and TDABC was performed in treating endometrial cancer patients at a large tertiary cancer center (main) with a regional cancer network program. Clinical visits and adjuvant therapy including high-dose rate vaginal cuff brachytherapy (VBT) and pelvic radiation (PRT) were performed in ambulatory treatment centers at each location. Surgery for endometrial cancer was performed at the main cancer center. Costs for each process point was determine by cost-capacity rates, and compared by treatment center location. Results: TDABC costing determined a 28.3% cost difference in ambulatory clinic visits for endometrial cancer patients, favoring treatment at the regional network location. There was no cost difference in surgery for endometrial cancer patients since all procedures were performed at main. Delivering adjuvant VBT was 44.2% more in the ambulatory regional center compared to main, primarily due to the radiation quality assurance checks at the regional site. TDABC costing determined a 39.8% cost difference in delivering PRT for intermediate risk endometrial cancer patients, favoring treatment at the regional network location. Overall, there was a 13.2% cost savings, favoring treatment at the regional cancer network location. Conclusions: Delivering care for low and intermediate risk endometrial cancer in a regional network model may represent a cost effective health care delivery method. Quality assurance checks at the regional locations are required for quality treatment delivery, however, may represent an area for cost effective process improvements or need to stratify treatment location based on complexity.
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Adıgüzel, Hümeyra, and Marios Floros. "Capacity utilization analysis through time-driven ABC in a small-sized manufacturing company." International Journal of Productivity and Performance Management 69, no. 1 (September 13, 2019): 192–216. http://dx.doi.org/10.1108/ijppm-11-2018-0397.
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Purpose The purpose of this paper is to provide a case study about the capacity utilization analysis in a small-sized manufacturing company through the application of time-driven activity-based costing (TDABC). After a brief overview of development of the TDABC system, a detailed application of TDABC and capacity utilization analysis in a bakery is given. Design/methodology/approach This paper is based on a case study about the application of TDABC in a small-sized Greek manufacturing firm. In the case study, time equations were developed for the supporting, operating and manufacturing departments and product costs determined based on the model. Capacity utilization analysis made through the application of TDABC system. Findings The study shows that TDABC is more applicable in small-sized manufacturing companies because of their labor-intensive nature. In contrast to previous studies, authors argue that even in small firms simple excel sheets are not enough to capture the complexity of the time equations and business intelligence software and programming coding is required. Research limitations/implications Although the fundamental structure of TDABC is the same for all companies there is no strict form of application. Practical implications The practical implication of this paper is that each firm has unique characteristics that need to be reflected in the application of the TDABC model. Originality/value This paper contributes by providing insights into cost accounting in SMEs. More specifically, this paper contributes to the TDABC literature regarding the application of the system in small and medium sized manufacturing firms.
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Al-Halabi, Nabil Bashir, and Yazan Mjahed Al-Mnadheh. "The Impact of Applying Time Driven Activity-Based Costing on Improving the Efficiency of Performance in Jordanian Industrial Corporations: A Survey Study." International Journal of Economics and Finance 9, no. 12 (November 2, 2017): 24. http://dx.doi.org/10.5539/ijef.v9n12p24.
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The paper explored the impact of applying the time driven activity-based costing-TDABC- model (independent variables) on improving the efficiency of performance (dependent variables) in Jordanian industrial corporations. Based on a questionnaire form data from a sample of 73 participants at different managerial positions, from 30 industrial corporations listed in Amman stock exchange (ASE), were gathered and processed using the statistical package of social sciences. The main results showed that there are significant impacts of applying TDABC on improving the efficiency of performance in Jordanian industrial corporations. The main conclusion indicated that TDABC has the ability to benefit from technological developments on the basis of the activities’ charts and reflected on pricing decision making processes in industrial corporations. The research also concluded that senior management and cost accountants of the sample studied did not desire in the short run to change the current cost accounting system due to the additional costs of using the new cost accounting system. The study recommended the application of TDABC in corporations where their operations relied on TDABC’s constituents as proved its impact on reducing costs of products and increasing corporations profitability.
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Zaini, S. N. A. M., and M. Y. Abu. "Implication of time equation in mature and immature area of ramp using time driven activity-based costing." Journal of Modern Manufacturing Systems and Technology 4, no. 2 (September 30, 2020): 36–39. http://dx.doi.org/10.15282/jmmst.v4i2.4884.
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Malaysia currently accounts for 28% of world palm oil production and 33% of world exports. Being one of the biggest producers and exporters of palm oil and palm oil products, Malaysia has an important role to play in fulfilling the growing global need for oils and fats sustainably. In recent times, few problems have actually happened in this plantation which are difficult to establish a time equation for analyzing the variation of activities, the rate establishment is unsuitable to display the connection between resources supplied and the practical capacity and the manager does not have a method for monitoring capacity usage and unused capacity. The aim of this work is to develop the time equation of mature and immature area at ramp for a better accuracy. Time driven activity-based costing (TDABC) is implemented because the time is successfully measured, the idle capacity is correctly determined and the capacity used and the unused capacity are differently listed. This work considers a data in 2017 to develop the solution. This work found that in the mature area from the available capacity utilization, ramp has high unused capacity with 67492.80 min which means the resources should be forecast properly in future. Meanwhile in the immature area, ramp has closest value to the practical capacity with 6667.20 min and RM5667.12 which indicates the company properly utilizes their resources. Therefore, TDABC provides more comprehensive understanding of practical resources and its associated costs while measuring processes and encouraging quality improvement.
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Zaini, Areena, Haryantie Kamil, and Mohd Yazid Abu. "A Case Study on the Un-Used Capacity Assessment Using Time Driven Activity Based Costing for Magnetic Components." International Journal of Industrial Management 6, no. 1 (October 1, 2020): 18–39. http://dx.doi.org/10.15282/ijim.6.1.2020.5410.
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The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.
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Kamil, Nik Nurharyantie Nik Mohd, Sri Nur Areena Mohd Zaini, and Mohd Yazid Abu. "A Case Study on the Un-Used Capacity Assessment Using Time Driven Activity Based Costing for Magnetic Components." International Journal of Industrial Management 9 (January 3, 2021): 32–53. http://dx.doi.org/10.15282/ijim.9.0.2021.5954.
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The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC). This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.
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Barboza, Alexis, Elizabeth Rebello, Heidi Wied Albright, Johnny Dang, Jennifer Jones, Wei Zhang, and Thomas W. Feeley. "Measuring cost savings of process improvement." Journal of Clinical Oncology 31, no. 31_suppl (November 1, 2013): 196. http://dx.doi.org/10.1200/jco.2013.31.31_suppl.196.
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196 Background: The aim of the project was to use anesthesia providers in a cancer center to lead process improvements using time-driven activity-based costing (TDABC), a system of measuring process and capacity costs. Methods: The process improvement objectives were centered on eliminating unnecessary patient care processes and improving patient flow. Teams were tasked with planning, process mapping, improving processes, and measuring costs. Projects were done in four anesthesia sites: ambulatory surgery, bone marrow aspiration, pediatric CT and XRT, and cardiopulmonary areas. Results: Process mapping identified areas for improvement and costs before and after the improvement. The Table highlights four project areas’ average total cost and time savings per patient using TDABC methodology. Conclusions: TDABC is a costing methodology that measures the costs of care utilizing process maps. Anesthesia providers had front-line insight in improving process flow and found the process mapping useful to improve processes and measure the cost savings of the improvement. In each area there was improvement or no adverse effect on patient outcomes. This project demonstrates that TDABC illustrates inefficiencies and provides a method to evaluate the cost savings of process improvements. As cancer care reimbursement evolves, the ability to control costs while providing value-based care is essential. [Table: see text]
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Ruiz de Arbulo López, Patxi, and Jordi Fortuny Santos. "Innovación en gestion de costes: del abc al tdabc." Dirección y Organización, no. 43 (May 1, 2011): 16–26. http://dx.doi.org/10.37610/dyo.v0i43.359.
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Este artículo analiza la aplicabilidad del método Time-driven activity-based costing (TDABC) en la empresa industrial. En las últimas décadas, las empresas que han adoptado innovaciones en la gestión de la producción (por ejemplo, lean manufacturing) han sentido la necesidad de buscar nuevos métodos de control de costes. Con este fin nació, entre otros, el sistema de costes basados en las actividades (ABC), cuya aplicación no está exenta de inconvenientes. Recientemente, se ha desarrollado el método TDABC que ya se emplea en alguna empresa española. Las conclusiones del trabajo muestran como el sistema TDABC recoge la heterogeneidad de los procesos mejor que el sistema ABC.
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Mohd Zaini, Sri Nur Areena, and Mohd Yazid Abu. "Development a new costing structure using time driven activity-based costing for palm oil plantation." International Journal of Engineering Technology and Sciences 7, no. 1 (January 14, 2021): 11–25. http://dx.doi.org/10.15282/http://dx.doi.org/10.15282/ijets.http://dx.doi.org/10.15282/ijets.7.1.2020.10027.1.2020.1002.
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Palm oil is one of the world's most traded farming commodities. The Malaysian palm oil industry is without a doubt to the nation's pride. However, there are few problems currently happen in this plantation which are no establishment of time equation to interpret deviation of activities, the rate establishment did not properly illustrate the correlation between supplied resources and practical capacity, and the manager did not have a tool to monitor the unused capacity. The aim of this work is to develop a new costing structure for a better accuracy specifically at nursery. Time-driven activity-based costing (TDABC) was applied because it can effectively measure the time efficiency, accurately identifies the idle capacity and separately lists the used and unused capacity. It also provides more comprehensive understanding of practical resources and its associated costs while measuring processes and encouraging quality improvement. The plantation located at Pahang which has three main divisions and this work was focussing on nursery only. This work found that a precise process mapping for nursery was developed to understand their specific sequence which contributes to time equations. Subsequently, the total used capacity and capacity cost rate (CCR) for pre-nursery was successfully developed with 98220 minutes and 0.168 RM/minute respectively. Eventually, the manager can observe that actually the unused capacity was 37515.31 min which can be used to systematically develop the capacity planning on the pre-nursery.
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Choi, Sungwoon. "Development of Integrated System of Time-Driven Activity-Based Costing(TDABC) Using Balanced Scorecard(BSC) and Economic Value Added(EVA)." Journal of the Korea Safety Management and Science 16, no. 3 (September 30, 2014): 451–69. http://dx.doi.org/10.12812/ksms.2014.16.3.451.
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Etges, Ana Paula B. S., Priscila da Rosa, Regina K. Notti, Luciane N. Cruz, Madeni Doebber, Liane Cardoso, Carisi A. Polanczyk, and Luis Eduardo Rohde. "PP50 Microcosting With Time-Driven Activity-Based Costing Applied On Brazilian HTA System: ECMO Case Study." International Journal of Technology Assessment in Health Care 34, S1 (2018): 85–86. http://dx.doi.org/10.1017/s026646231800212x.
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Introduction:Extracorporeal circulatory membrane oxygenation (ECMO) is a technology that allows recovery of adults in cardiorespiratory failure with encouraging results, but is not available in the Brazilian universal public health system (SUS) due to high implementation costs. Time-driven activity based costing (TDABC) is applied to measure processes in an economic perspective by identifying opportunities to make processes more efficient through the reduction of resources used in each activity. The literature has explored the use of TDABC to measure costs related with clinical procedures and technologies in microcosting studies, identifying opportunities to improve the process by making it more efficient. This research measures the real costs to implement ECMO in Brazil to compare with the current public reimbursement system.Methods:This study applied TDABC using data from 6 patients to measure costs of ECMO intervention considering the public perspective in Brazil. In sequence, standard price payed by SUS was used to estimate the current reimbursement amount received by the hospital for ECMO procedure. Cost variable analysis was conducted to understand when and how patients receiving ECMO are using hospital resources. Cost data were collected from an academic public hospital using an average of 18 months (2016–2017) for the department costs.Results:The real average cost was USD 128,923. Most significant resource costs was medical staff, particularly for the three survivor patients, and the ECMO equipment presented the second highest cost. ECMO activities were separated into: before implantation of ECMO, period using ECMO, intensive care post-ECMO and rehabilitation, being the period where ECMO is the most expensive, particularly in nurse and physician costs. The SUS average was USD 31,437, which shows a difference of USD 97,485 between the real ECMO cost and the public reimbursement in Brazil.Conclusions:A critical element of the propagation of ECMO in Brazil and its reimbursement by public health system is the high cost and out-of-date standard payments by the Ministry of Health. Effort to implement a trustworthy method to guide decisions of SUS for the adoption and financing new technologies is essential to contribute to the optimization of public health policies in a country with a universal health system and limited resources dedicated to health sectors.
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Flagstad, Ilexa, Megan Reams, Marc Tompkins, Bradley Nelson, Breana Siljander, Harsh Parikh, and Brian Cunningham. "Does Graft type affect the Cost of Anterior Cruciate Ligament Reconstruction: A Time-Driven Activity-Based Costing Approach Comparing Hamstring and Bone Patella Bone Autograft." Orthopaedic Journal of Sports Medicine 8, no. 7_suppl6 (July 1, 2020): 2325967120S0050. http://dx.doi.org/10.1177/2325967120s00505.
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Objectives: Annually, an estimated 250,000 anterior cruciate ligament (ACL) reconstructions are performed. Operative management of ACL injuries has increased 22% between 2002 and 2014. With national healthcare expenditures rising at unsustainable rates, an improved understanding of healthcare costs is essential to identifying avenues of inefficiency and implement innovative solutions. This study is purposed to utilize time-driven activity-based costing (TDABC) to estimate the costs for the two-year care episode in the surgical reconstruction of ACL tears. Provided its high incidence, the operative reconstruction of ACL injuries serves as a prime setting for this study. Methods: This study follows 611 patients that underwent an ACL reconstruction for an acute ACL tear between 2009-2016 within a single outpatient orthopaedic surgery center (Figure 1). Patient demographics were collected via the electronic medical record (EMR) (Table 1). The total cost-of-care was determined using time-driven activity-based-costing (TDABC). This formula derives the cost of care as a function of the time spent for each activity and personnel cost contributions for all involved. This process was performed at all phases: surgical intervention, all clinical follow-ups, and physical therapy (PT) sessions. Results: A total of 611 patients were included for this investigation. The patient sample was primarily female (n=355, 58.1%) with an average age of 28.9 + 12.9 [27.9, 30.0], and average BMI of 25.5 + 4.5 [25.2, 25.9]. The majority of the patients identified with an Anesthesiologist Society of America (ASA) score of 1 (n=505, 83.9%). The average operative time was 107.1 + 31.5 minutes [104.6, 109.6]. The average TDABC cost-of-care was derived at $3364.95 + $958.99 [$3288.75, $3441.14]. Surgical costs occupied the greatest proportion of the overall cost-of-care, $1836.11 (53.2%), followed by costs relating to surgical implants, $911.61 (27.1%), physical therapy appointments, $342.00 (10.2%), and clinical follow-up appointments, $318.77 (9.5%) (Figure 1). A total of 459 (75.1%) patients were treated with an autograft, averaging a total cost-of-care of $2882.19, with the 90th percentile costing $3427.23 and 10th percentile costing $2343.08, reporting a 16.0% variability in costing. Of the 152 (24.9%) allografts, the average cost of care was $4884.10, with the 90th percentile costing $5321.50 and 10th percentile costing $4411.25, reporting a 9.0% variability. Hamstring autografts reported a significantly higher cost-of-care when compared to bone-patellar-bone (BTB) autografts (Hamstring: $3120.10 vs BTB: $2718.60; p<0.01). Conclusion: Given the increasing frequency of ACL procedures performed, an improved understanding of its costing components is critical for implementing change and strategizing solutions for increasing healthcare costs. Operative costs drive the total cost of care with implants, graft choice, and surgical resources constituting almost 80% for the two-year cost episode. With the growing focus of healthcare transitioning towards value-based healthcare delivery and cost reduction, identifying areas of costing inefficiency in surgical decision-making and implant-choice provides an avenue to reduce costs. [Figure: see text][Table: see text]
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Incalcaterra, James, Alexis B. Guzman, Yu-Ting Huang, Monica DelValle-Garza, Christian C. Kolom, Xin Zhao, Danson N. Mutua, Krishan Dhingra, and Thomas W. Feeley. "Assessing the cost of cancer care delivery using a time-driven, activity-based costing software." Journal of Clinical Oncology 34, no. 7_suppl (March 1, 2016): 25. http://dx.doi.org/10.1200/jco.2016.34.7_suppl.25.
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25 Background: Poor costing systems and measurement have led to cross-subsidies and cost-shifting in health care. A large academic cancer center has adopted Robert Kaplan’s bottom-up cost accounting methodology called time-driven, activity-based costing (TDABC). TDABC in health care has been proven to be an effective cost accounting tool to measure and improve care delivery by standardizing and creating transparency around patient care processes. The project aims to process map and identify event triggers associated with each process map, use a software applications to compute the costs and resource capacities. Methods: Information technology and financial subject-matter experts integrated clinical, resource, and financial data from the institution’s enterprise information warehouse, general ledger, resource and asset management systems into the software application. Clinical business managers, nurse managers and other clinical content experts helped identify patient-level care processes. Results: The institution deployed a project team to integrate data from the institution’s enterprise information warehouse and aid in the process mapping across three multidisciplinary care centers. The team was able to successfully cost both direct and overhead costs associated with 69 head and neck, 18 endocrine, and 15-20 proton therapy patient-level processes over 7 different business department within 7 months. The resource capacity analysis was the most difficult to analyze due of the lack of transparency around resource’s clinical, administrative, and research responsibilities. Dashboards are currently being developed to help assess changes in patient care processes, cost or resource utilization. Conclusions: This methodology can be used across all health care organizations in all countries to analyze the true cost of care delivery.
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Zamrud, N. F., S. N. A. M. Zaini, and M. Y. Abu. "case study on the determination of unused capacity using time driven activity-based costing for electronic component." International Journal of Engineering Technology and Sciences 7, no. 2 (September 20, 2020): 74–85. http://dx.doi.org/10.15282/ijets.7.2.2020.1006.
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Nowadays, demand for magnetic components are increasing from customer to support technological needs. It is important for the producer to incorporate an accurate cost estimation to decide the best price to gain better profits. However, actual costing structure is ignored the potential of time equation and capacity cost rate to measure the unused capacity from the resources allotment. The objective of this work is to determine the unused capacity in term of duration and cost in the manufacturing of electronic component using time-driven activity-based costing (TDABC). The method was developed using seven stages which are resources group identification, estimate cost of resources supplied, practical capacity estimation, capacity cost rates calculation, time equation development, determine time estimates for each sub-activity and estimate capacity cost required. As a result, in sub-activity-1, the unused time was 246,156.29 minutes which needs to be re-examined so that maximum time for productivity can be achieved and the unused capacity of cost was MYR 623,804.93 which conveys the message of wastage at the workstation. In sub-activity-3, the amount of unused time and cost was -596,400 minutes and MYR -7,006,252.43 respectively. The negative value demonstrated that the operators are overworked than normal time allocation. In sub-activity 9, the amount of unused time was -596,400 minutes and MYR -7,006,252.43 for unused cost probably the job scopes were taking more time than it should to be completed. Therefore, by applying the TDABC method, the capacity utilization and time efficiency can be clearly viewed.