Relevant bibliographies by topics / Time-Driven Activity-Based Costing

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Academic literature on the topic 'Time-Driven Activity-Based Costing'

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

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Journal articles on the topic "Time-Driven Activity-Based Costing"

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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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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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Coners, André. "Time-Driven Activity-Based Costing." Controlling 19, no. 6 (2007): 343–46. http://dx.doi.org/10.15358/0935-0381-2007-6-343.

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Sancovschi, Moacir, and Adolfo Henrique Coutinho Silva. "ALGUMAS CONSIDERAÇÕES SOBRE A NATUREZA DO TIME-DRIVEN ACTIVITY-BASED COSTING." Advances in Scientific and Applied Accounting 11, no. 1 (April 30, 2018): 110–26. http://dx.doi.org/10.14392/asaa.2018110106.

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Grob, Heinz Lothar, Frank Bensberg, and André Coners. "Analytisches Time-Driven Activity-Based Costing." Controlling 16, no. 11 (2004): 603–12. http://dx.doi.org/10.15358/0935-0381-2004-11-603.

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Mortaji, Seyed Taha Hossein, Morteza Bagherpour, and Mohammad Mahdavi Mazdeh. "Fuzzy Time-Driven Activity-Based Costing." Engineering Management Journal 25, no. 3 (September 2013): 63–73. http://dx.doi.org/10.1080/10429247.2013.11431983.

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Sharan, Alok D., Gregory D. Schroeder, Michael E. West, and Alexander R. Vaccaro. "Understanding Time-driven Activity-based Costing." Clinical Spine Surgery 29, no. 2 (March 2016): 62–65. http://dx.doi.org/10.1097/bsd.0000000000000360.

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Sánchez, Marisa A., and Marianela De Batista. "Probabilistic time‐driven activity‐based costing." Journal of Corporate Accounting & Finance 31, no. 4 (August 31, 2020): 73–81. http://dx.doi.org/10.1002/jcaf.22468.

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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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Oklu, Rahmi, Derek Haas, Robert S. Kaplan, Katelyn N. Brinegar, Nicole Bassoff, H. Benjamin Harvey, James A. Brink, and Anand M. Prabhakar. "Time-Driven Activity-Based Costing in IR." Journal of Vascular and Interventional Radiology 26, no. 12 (December 2015): 1827–31. http://dx.doi.org/10.1016/j.jvir.2015.07.007.

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Dissertations / Theses on the topic "Time-Driven Activity-Based Costing"

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

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This thesis extends the use of Radio Frequency Identification (RFID) data for accounting of warehouse costs and services. Time Driven Activity Based Costing (TDABC) methodology is enhanced with the real-time collected RFID data about duration of warehouse activities. This allows warehouse managers to have an accurate and instant calculations of costs. The RFID enhanced TDABC (RFID-TDABC) is proposed as a novel application of the RFID technology. Application of RFID-TDABC in a warehouse is implemented on warehouse processes of a case study company. Implementation covers receiving, put-away, order picking, and despatching. RFID technology is commonly used for the identification and tracking items. The use of the RFID generated information with the TDABC can be successfully extended to the area of costing. This RFID-TDABC costing model will benefit warehouse managers with accurate and instant calculations of costs. Although the study is limited in the scope to applying presented RFIDTDABC model only to warehouse operations of a SME company, RFIDTDABC concept will be of value to both academics and practitioners by showing how warehouse costs can be accurately measured by using this approach. Providing better understanding of incurred costs may result in a further optimisation of warehousing operations, lowering costs of activities, and thus provide competitive pricing to customers.
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Huang, Yu-Ting. "Evaluation and recommendation of implementing time-driven activity-based costing in healthcare." Thesis, The University of Texas School of Public Health, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10126237.

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Time-Drive Activity-Based Costing (TDABC) is a bottom-up costing approach that involves calculating a unit cost of supplying capacity (Capacity Cost Rate) and estimating time spent performing an activity. TDABC has been implemented in healthcare; however, most of the studies have been conducted at a project or departmental level. A pilot study based on the TDABC principles was performed for proof of concept at UT MD Anderson Cancer Center. In the pilot study, the TDABC cost was first calculated manually and later by software. The goal of this research study was to evaluate the feasibility of devising and implementing an effective / reliable / robust system of cost measuring to provide the true costs of patient care delivery institution-wide in an academic medical center. Chapter one provides a literature review of costing methods and costing in healthcare, a brief introduction of TDABC, and the significance of this study. Chapter two describes and analyzes the pilot study. Chapter three includes the review of conceptual models in the literature and the development of a conceptual model of implementing TDABC institution-wide in healthcare. Chapter four describes the methodology of generating practical and validated recommendations for an institution-wide implementation of TDABC and the final recommendations. Chapter five provides a brief summary of the current study, research and operational implications, as well as limitations and the future research.

The five recommendations generated are listed below: • Gain top management support and horizontal and vertical collaboration, • Educate and motivate staff to have an accurate concept of costing and an awareness of costing at all times, • Understand existing information systems and develop a strategy to collect process, activity, resources and time information effectively and efficiently, • Assess the current condition of the institution and determine the right timing of implementation by top management, • Consider future enhancements with new technology such as a real-time location system

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Domingo, Hugues Renaud. "Valeur des soins et maladies chroniques : applicabilité du Time Driven Activity Based Costing (TDABC)." Thesis, Montpellier, 2018. http://www.theses.fr/2018MONTD034.

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Cette thèse interroge l'applicabilité du TDABC dans le secteur de la santé en France avec un contexte marqué par des mutations ces dernières années : maladies chroniques, restrictions budgétaires, réformes, remise en cause du système de financement (la Tarification à l’activité). En mobilisant le cadre conceptuel de la valeur des soins, deux projets de recherche-action sont menés respectivement sur la médiation en santé à l’hôpital et le parcours de soins de l’AVC. Selon les critères de simplicité et précision des méthodes d’évaluation de coûts, la littérature suggère que le TDABC est adapté aux approches transversales et au secteur de la santé. Les résultats montrent l’applicabilité du TDABC et d’autres apports notamment la prise en compte dans les équations de temps de certaines variations de coûts liées à la diversité des parcours et aux évolutions des traitements, une simplification possible par la loi de Pareto, un outil compréhensible par les professionnels de santé et suscitant le dialogue, simulation des « coûts cachés » de l’indisponibilité des ressources et des goulots d’étranglement. Toutefois, plusieurs questions subsistent nuançant la possibilité de sa généralisation en l’état et interrogeant le cadre conceptuel de la valeur notamment l’estimation du temps et du non chiffrable comme la valeur des soins
This thesis questions the applicability of the TDABC in the health sector in France with a context marked by changes in recent years: rising of chronic diseases, budget restrictions, reforms, questioning of the financing system (DRG) . By mobilizing the conceptual framework of the value of care, two action research projects are conducted respectively on hospital health mediation and the stroke care pathway. According to the criteria of simplicity and precision of costing methods, the literature suggests that TDABC is suitable for cross-sectoral approaches and the health sector. The results show the applicability of the TDABC and other contributions including the inclusion in the time equations of certain cost variations related to the diversity of care pathways and changes in treatment, a possible simplification by the Pareto law, a toolunderstandable by health professionals and stimulating dialogue, simulation of the "hidden costs" of the unavailability of resources and bottlenecks. However, several questions remain, nuancing the possibility of its generalization in the state and questioning the conceptual framework of the value, notably the estimation of the time and the non quantifiable as the value of the care
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Zemariam, Ermias Lourdes, and Ann Willhelmsson. "Time Driven Activity Based Costing : When theory and reality collide: A pilot study of TDABC in a financial service company." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-416750.

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The value of cost allocation comes from its initial purpose; decision support. In other words, cost allocation is considered a vital part of management, as it generates valuable information concerning efficiency and profitability. By applying Time Driven Activity Based Costing (TDABC) in a financial service company, this pilot study aims to learn from the consequences of the application, and discuss the lessons learned. The application resulted in a two-step allocation using Traditional Cost Allocation in the first step and TDABC in the final step, wherethe overhead cost of four support departments were allocated down to products. To build the model, interviews were conducted with personnel and internal documents were used. The application's most important lessons are thedifficultyofidentifying and measuring activities, the model’s requirement of high-quality data and the complexity of the capacity measures.
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Jahoda, Richard. "Analýza ziskovosti zákazníků v poradenské společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264656.

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The main goal of this master thesis is to implement a system for performing customer profitability analysis in a consulting company. Implementation of the system is based on concepts that are presented in the theoretical part of this thesis. This thesis also contains discussion about the usability of the activity based costing and of the time driven activity based costing. The theoretical part of this thesis contains an explanation of the customer profitability analysis. This part also presents the activity based costing method and also the time driven activity based costing method. Due to the main focus of this thesis, theoretical part also contains an explanation of specifics of performance management in a consulting company. The practical part of this thesis begins with a description of current conditions in the researched company. This is followed by the implementation of the customer profitability analysis system. This thesis is concluded by performing customer profitability analysis in the researched company.
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Leal, Ricardo da Rosa. "Avaliação da rentabilidade do relacionamento com clientes em uma empresa de varejo." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2010. http://hdl.handle.net/10183/27193.

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O presente trabalho tem por objetivo demonstrar a importância da utilização de instrumentos adequados para mensurar o retorno obtido através do relacionamento com os clientes. Inúmeras são as tentativas de buscar alguma forma de diferenciação com relação aos concorrentes, visando obter o reconhecimento e a preferência desses clientes, seja através de produtos diferenciados, em tamanhos, embalagens, estrutura, seja no nível de serviços ofertados desde a venda, passando por entrega, pós venda, entre outros. Além de demonstrar que a utilização de metodologias tradicionais de custeio pode gerar informações inadequadas, e como consequência, decisões distorcidas, será sugerida uma abordagem diferenciada, através da aplicação do conceito de gestão estratégica de custos, mais especificamente, da metodologia Time Driven Activity Based Costing (TDABC). O trabalho sugere a construção de um instrumento que viabilize a identificação de informações mais precisas sobre a real rentabilidade dos clientes, mediante os diferentes produtos e níveis de serviços ofertados.
This final paper has the objective of demonstrating the importance of the correct usage of some tools to measure the response obtained through the relationship built with customers. The attempts to reach, somehow, the differentiation towards the competitors are countless, always trying to obtain the acknowledgment and preference of these customers. This can be through differentiated products, in terms of size, packaging, structure or in terms of the service level offered from sale, going through delivery, after sales, among others. Besides demonstrating that the usage of traditional methodologies can generate inadequate information, and as a consequence, distorted decisions, a differentiated approach will be suggested, through the application of the concept of strategic cost management, more specifically, Time Driven Activity Based Costing (TDABC). This paper suggests the development of a tool that makes the identification of more precise information possible about the real profitability of clients, concerning the different products and levels of services offered.
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Junior, Abraão Freires Saraiva. "Decisão de mix de produtos sob a perspectiva do custeio baseado em atividades e tempo para operações com múltiplas restrições." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-04012016-114937/.

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Esta pesquisa versa sobre o tema decisão de mix de produtos que, em uma visão de Engenharia de Produção, pode ser entendido como a definição da quantidade ideal a ser produzida de cada tipo de produto em um determinado período, considerando que estes competem por um número limitado de recursos, de forma a maximizar o resultado econômico (ex: lucro operacional) da empresa. Os modelos de decisão de mix produtos utilizam informações sobre lucratividade que é determinada a partir de análises e confrontos entre os preços de vendas e os custos (gastos) dos produtos, custos esses que são mensurados através de métodos de custeio. Dentre os métodos de custeio existentes na literatura, destacam-se o Custeio por Absorção, o Custeio Direto/Variável, o Custeio Baseado em Atividades (ABC) e o Custeio Baseado em Atividades e Tempo (TDABC). O TDABC, a despeito de ter sido lançado na literatura em 2004 e detalhado em 2007 a partir de um livro publicado por Robert Kaplan e Steven Anderson, ainda não foi explorado diretamente pela literatura que versa sobre decisão de mix de produtos no contexto de operações com múltiplas restrições, ao contrário de alguns dos outros métodos de custeio mencionados, tal como o ABC. Para preencher essa lacuna teórica, esta tese tem como objetivo propor um modelo de decisão de mix de produtos sob a perspectiva do custeio baseado em atividades e tempo para operações com múltiplas restrições. Para cumprir este objetivo, inicialmente, a tese é desenvolvida metodologicamente com a realização de uma análise bibliométrica e de uma análise de citações das publicações realizadas em periódicos acadêmicos internacionais das áreas de Engenharia de Produção e de Contabilidade Gerencial sobre decisão de mix de produtos e sobre o TDABC. Em seguida, uma pesquisa bibliográfica é apresentada para discutir conceitos, analisar criticamente e posicionar a pesquisa sobre decisão de mix de produtos e sobre métodos de custeio, com destaque ao TDABC. Ainda, são apresentados exemplos didáticos para ilustrar a utilização de métodos de custeio na decisão de mix de produtos. Em seguida, utiliza-se de modelagem quantitativa com vistas à proposição do modelo para auxiliar a decisão de mix de produtos sob a perspectiva do TDABC, sendo este expresso na forma de um modelo de programação linear. No modelo proposto, são incorporados técnicas e conceitos relacionados com o controle gerencial de gastos, com a hierarquia de atividades, com o Overall Equipment Effectiveness (OEE) e com a programação matemática. Através de um exemplo didático envolvendo uma empresa de manufatura com múltiplas restrições do tipo hard e considerando parâmetros determinísticos, é apresentada a aplicação do modelo proposto na decisão de mix de produtos. Como principal resultado, tem-se a operacionalização do modelo proposto através do aplicativo Solver® incorporado ao software Microsoft Office Excel®, culminando na definição do mix de produtos que maximiza o lucro operacional esperado para a empresa no horizonte de planejamento analisado. Algumas reflexões críticas são realizadas no que tange aos limites de aplicação do modelo proposto. Finalmente, conclui-se que, sob a perspectiva do TDABC, o modelo proposto pode ser útil para auxiliar a decisão de mix de produtos no contexto de operações com múltiplas restrições.
This research addresses the theme \"product-mix decision\" that, in a Production Engineering perspective, can be understood as the definition of the optimum quantity to be produced for each type of product in a given period, considering these products compete for limited resources in order to maximize the firm economic result (e.g. operating income). Product-mix decision models use information on profitability, which is determined from analysis and confrontation between sales prices and costs (spending) of the products supplied by the company. These products costs are measured by costing methods. Among the existing costing methods in the literature, absorption costing, the direct costing, the activity based costing (abc) and time-driven activity-based costing (TDABC) are highlighted. TDABC, despite appearing in the literature in 2004 and detailed in 2007 from a book written by Robert Kaplan and Steven Anderson, has not been directly explored in the literature that deals with the product-mix decision considering multi-constrained operations context, unlike some of the other costing methods mentioned. In this context, to fill in this theoretical gap, the PhD thesis aims to propose a quantitative model to underpin the product-mix decision under the perspective of TDABC for multi-constrained operations. To meet this goal, initially, the thesis is developed methodologically from a bibliometric analysis and a citation analysis of papers on product mix decision and on TDABC published by international academic journals related to Production Engineering and Management Accounting research areas. Then the manuscript is methodologically developed from a literature research to discuss concepts and positioning the research on product-mix decision and on costing methods, emphasizing TDABC. Finally, quantitative modeling is employed in order to propose a model under the perspective of TDABC to assist product-mix decision, which is expressed as a linear programming model. The proposed model incorporates techniques and concepts related to management control over costs, the hierarchy of activities taxonomy, the Overall Equipment Effectiveness (OEE) and mathematical programming. An application of the proposed model is illustrated from a didactic example involving a multi-constrained manufacturing operation and considering deterministic parameters. The proposed model is operationalized through the Solver® and the Microsoft Office Excel® softwares, and, as main results, it was calculated the product-mix that maximizes the company\'s operating profit expected for the analyzed planning horizon. Some critical reflections are made regarding the proposed model application. Finally, it is concluded that, under the perspective of TDABC, the proposed model can be useful to support the product-mix decision of multiconstrained operations.
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Gullander, Hannah, and Sara Johansson. "The Effects of Installing Automated Ward Solutions for Medicine - A Case Study at Växjö Central Hospital." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-35165.

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Research Questions: Research Question I: How does the material management process of medicine differ between a ward with, and without, an Automated Ward Solution (AWS)? Research Question II: How do time and costs differ in the material management process of medicine between a ward with, and without, an AWS? Research Question III: How has the instalment of a central storage affected the number of orders placed for wards? Purpose: The purpose is to map and compare the material management process of medicine between a ward with, and without, an AWS. Further the mapped processes will be timed, allocated costs by applying TDABC and then compared. The purpose is as well to describe how the instalment of a central storage has affected the frequency of orders placed for wards. Methodology: This project is a qualitative case study as the authors wished to understand the phenomena of having installed AWSs for medicine in a real context. The primary data was collected through interviews, observations and studying of documents; the secondary data was collected through scientific articles and literatures. The collected data answered the research questions with the help of process mapping and TDABC. Conclusion: In the created process maps it is found that the extensiveness of the different processes when compared are similar for both wards; however the allocated costs calculated through TDABC sometimes differ due to the involvement of the Pharmaceutical Unit as it carries a higher capacity cost per minute. Ward 5 can be assumed to have a higher security and accuracy due to the instalment of an AWS and by having laid more responsibility on the Pharmaceutical Unit. The AWS has however led to a larger waste for Ward 5 as it cannot return regular medicine anymore. This project could not directly connect the instalment of a central storage with reduced order lines; however it can be assumed that it has contributed to the decreased order lines placed.
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Petit, Nicolas. "Le contrôle de gestion logistique hospitalier : pratiques de performance et modélisation des coûts en TDABC." Phd thesis, Université Rennes 1, 2013. http://tel.archives-ouvertes.fr/tel-00938271.

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De nombreuses recherches sont effectuées dans le domaine de la santé et concernent plus particulièrement les hôpitaux. Ceux-ci sont de vastes organisations et recensent de multiples métiers, de nombreuses activités autres que celle du soin apporté au patient. L'originalité de cette recherche consiste à se positionner vis-à-vis de l'une des fonctions support, la logistique hospitalière, et d'analyser en quoi celle-ci peut contribuer à l'amélioration de la performance financière de nos hôpitaux, ainsi qu'à la résolution des défis de nature économique qui lui sont posés. Cette thèse étudie d'abord comment définir et évaluer la performance logistique hospitalière. Elle analyse également les outils de gestion traitant de la performance logistique présents au sein des établissements de santé français. Suivent des monographies de nature exploratoire et une étude statistique auprès d'une centaine de responsables logistiques d'hôpitaux afin d'observer les pratiques développées et les difficultés rencontrées par ces professionnels. Nous appliquons enfin la méthode Time-Driven Activity Based Costing au service de transport d'un établissement ; des équations de temps nous permettent d'affiner les coûts et optimisent le contrôle de gestion opérationnel de l'activité logistique. Les réponses apportées par le contrôle de gestion aux lacunes observées au sein de la littérature et exprimées dans l'étude statistique sont analysées
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Júnior, Abraão Freires Saraiva. "Decisão de mix de produtos sob a ótica do custeio baseado em atividades e tempo." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-18052011-142100/.

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Esta pesquisa versa sobre o tema decisão de mix de produtos que, em uma visão de Gestão de Produção e Operações, pode ser entendido como a definição da quantidade ideal a ser produzida de cada tipo de produto em um determinado período, considerando que estes competem por um número limitado de recursos, de forma a maximizar o resultado econômico (ex: lucro líquido) da empresa. Os modelos de decisão de mix produtos utilizam informações sobre rentabilidade que é determinada a partir de análises e confrontos entre os preços de vendas e os custos dos produtos, custos esses que são mensurados através de métodos de custeio. Dentre os métodos de custeio existentes na literatura, destacam-se o Custeio por Absorção, o Custeio Direto, o Custeio Baseado em Atividades (ABC) e o Custeio Baseado em Atividades e Tempo (TDABC). O TDABC, apesar de lançado na literatura em 2004 e detalhado em 2007 a partir de um livro publicado por Robert Kaplan e Steven Anderson, ainda não foi explorado diretamente pela literatura que versa sobre decisão de mix de produtos, ao contrário dos outros métodos de custeio mencionados. Nesse contexto, esta dissertação tem como objetivo primário construir um modelo quantitativo para alicerçar a decisão de mix de produtos que incorpore a lógica de custeio do TDABC. Para cumprir o objetivo primário, inicialmente, a dissertação é desenvolvida metodologicamente com a realização de uma pesquisa bibliográfica para discutir conceitos e posicionar a pesquisa sobre decisão de mix de produtos e sobre métodos de custeio, com destaque ao TDABC. Em seguida, utiliza-se modelagem quantitativa com vistas à proposição de um modelo baseado no TDABC para decisão de mix de produtos. A partir de um exemplo didático envolvendo um ambiente de manufatura, é ilustrada a aplicação do modelo proposto. Finalmente, conclui-se que o modelo proposto sob a ótica do TDABC é útil para fundamentar a decisão de mix de produtos. A dissertação possui, ainda, os objetivos secundários de posicionar teoricamente, de analisar criticamente e de caracterizar as publicações acadêmicas internacionais sobre decisão de mix de produtos no tocante (i) aos países nos quais os estudos foram originados, (ii) aos principais canais de publicação (periódicos) dos trabalhos, (iii) aos tipos de pesquisa utilizados e (iv) aos destaques em termos de autores e de publicações mais citados. Para cumprir os objetivos secundários, são realizados um levantamento bibliográfico em três portais de periódicos, uma análise bibliométrica dos artigos prospectados e uma análise crítica do conteúdo das publicações sobre decisão de mix de produtos. A partir dos resultados da análise bibliométrica, conclui-se que: (i) a produção acadêmica sobre decisão de mix de produtos apresentou um crescimento considerável a partir de 1991; (ii) 71% das publicações concentram-se em periódicos estritamente relacionados com o campo acadêmico da Gestão de Produção e Operações; (iii) há uma forte concentração das pesquisas em universidades dos Estados Unidos e é relevante o papel de pesquisadores vinculados a instituições de países orientais (Taiwan, Índia e China) na produção acadêmica internacional sobre decisão de mix de produtos; (iv) 77% das publicações foram trabalhados pelos autores a partir dos tipos de pesquisa Modelagem Matemática/Quantitativa e Teórico/Conceitual; e (v) Gerrard Plenert, pesquisador da Brigham Young University, foi o autor mais citado nos artigos analisados.
This research addresses the theme \"product-mix decision\" that, in a Production and Operations Management perspective, can be understood as the definition of the optimum quantity to be produced for each type of product in a given period, considering these products compete for limited resources in order to maximize the firm economic result (e.g. net profit). Product-mix decision models use information on profitability, which is determined from analysis and confrontation between sales prices and costs of the products supplied by the company. These products costs are measured by costing methods. Among the existing costing methods in the literature, Absorption Costing, the Direct Costing, the Activity Based Costing (ABC) and Time- Driven Activity-Based Costing (TDABC) are highlighted. TDABC, despite appearing in the literature in 2004 and detailed in 2007 from a book written by Robert Kaplan and Steven Anderson, has not been directly explored in the literature that deals with the product-mix decision, unlike the other costing methods mentioned. In this context, the dissertation aims primarily to build a quantitative model to underpin the productmix decision incorporating the TDABC approach. To meet the primary objective, firstly, the dissertation is methodologically developed from a literature research to discuss concepts and positioning the research on product-mix decision and on costing methods, emphasizing TDABC. Then, quantitative modeling is used in order to propose a model based on TDABC to assist product-mix decision. An application of the proposed model is illustrated from a didactic example involving a manufacturing environment. Finally, it is concluded that the model proposed from the perspective of TDABC can be helpful for decision making related to product-mix. Secondarily, the dissertation also aims to position theoretically, to analyze critically, and to characterize the academic literature on the product-mix decision published in international journals with respect to (i) the countries where the studies were originated, (ii) the main journals that publish the studies, (iii) the research approach used, and (iv) the highlights in terms of authors and publications cited. In order meet the secondary objectives, a bibliographic survey on three internet portals, a bibliometric analysis of the prospected papers, and a critical analysis of the content of product-mix decision publications are carried out. The bibliographic survey resulted in 70 academic articles on product-mix decision published in international journals. From the results of the bibliometric analysis, it was found that: (i) productmix decision academic research has grown since 1991; (ii) 71% of the publications focus on academic journals strictly related to the Production and Operations Management field; (iii) there is a strong concentration of research in American universities and the role of researchers from institutions in Eastern countries (Taiwan, India and China) is relevant in product-mix decision international publication; (iv) 77% of the publications were treated by the authors as from two research approaches: Mathematical/Quantitative Modeling and Theoretical/Conceptual; and (v) the most cited author in the articles analyzed is researcher Gerrard Plenert, from Brigham Young University.
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Books on the topic "Time-Driven Activity-Based Costing"

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

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Book chapters on the topic "Time-Driven Activity-Based Costing"

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

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

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

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

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

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

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

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Nik Mohd Kamil, Nik Nurharyantie, Mohd Yazid Abu, Nurul Farahin Zamrud, and Filzah Lina Mohd Safeiee. "Analysis of Magnetic Component Manufacturing Cost Through the Application of Time-Driven Activity-Based Costing." In Lecture Notes in Mechanical Engineering, 74–80. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0950-6_12.

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Wu, Xiao-dan, X. junZuo, Dian-min Yue, and Dan Liu. "Robustness to Measurement Errors and Diversity in Resource Sharing in Time-driven Activity-based Costing." In Proceedings of the 21st International Conference on Industrial Engineering and Engineering Management 2014, 139–43. Paris: Atlantis Press, 2015. http://dx.doi.org/10.2991/978-94-6239-102-4_29.

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Mohd Safeiee, Filzah Lina, Mohd Yazid Abu, Nik Nurharyantie Nik Mohd Kamil, and Nurul Farahin Zamrud. "The Application of Time-Driven Activity Based Costing System on Inductors in Electrics and Electronics Industry." In Lecture Notes in Mechanical Engineering, 88–95. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0950-6_14.

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Conference papers on the topic "Time-Driven Activity-Based Costing"

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

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

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

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

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

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

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

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Dewi, Ni Wayan Yulianita, Gusti Ayu Ketut Rencana Sari Dewi, and Made Arie Wahyuni. "Use of Time-Driven Activity-Based Costing to Calculate the Unit Cost per Students at Faculty of Economics of Universitas Pendidikan Ganesha." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-18.2019.42.

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

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Yao, Xiling, Seung Ki Moon, and Guijun Bi. "The Additive Manufacturing Process Setting Feasible Space Exploration and Association With Variable Product Platform Design." In ASME 2015 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/detc2015-46665.

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Abstract:
Additive manufacturing (AM) has evolved from prototyping to functional part fabrication for a wide range of applications. AM process settings have significant impact to both part quality and production cost, which makes the process setting adjustment a key consideration during product development and manufacturing. This research aims to investigate the relationship among process setting adjustments, costs, and component design parameters. Platform-based product family design and process family planning are used in this research as the strategy to provide product diversity while controlling cost. In this paper, the concept of a variable product platform and its corresponding AM process setting variants are proposed to describe the characteristics of additive manufactured platform modules. AM production cost drivers are identified. A Fuzzy Time-Driven Activity-Based Costing (FTDABC) approach is proposed to estimate the cost increment due to process setting adjustments. Time equations in the FTDABC are computed in a trained Adaptive Neuro-Fuzzy Inference System (ANFIS). The process setting adjustment’s feasible space boundary searching is formulated as an optimization problem, with minimizing the cost increment and maximizing the design parameters’ variability as objective functions. The upper and lower limits of variable platform module’s design parameters are mapped from process setting adjustments in a Mamdani-type expert system. The proposed methodology is illustrated in the analysis of a honeycomb-shaped bumper, which is taken as a variable platform module for a family of R/C racing cars. The result provides boundaries for design parameters, which confines the AM-enabled design space for product platform modules.
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