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1
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.
2
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
3
Domingo, Hugues Renaud. "Valeur des soins et maladies chroniques : applicabilité du Time Driven Activity Based Costing (TDABC)." Thesis, Montpellier, 2018. http://www.theses.fr/2018MONTD034.
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Cette thèse interroge l'applicabilité du TDABC dans le secteur de la santé en France avec un contexte marqué par des mutations ces dernières années : maladies chroniques, restrictions budgétaires, réformes, remise en cause du système de financement (la Tarification à l’activité). En mobilisant le cadre conceptuel de la valeur des soins, deux projets de recherche-action sont menés respectivement sur la médiation en santé à l’hôpital et le parcours de soins de l’AVC. Selon les critères de simplicité et précision des méthodes d’évaluation de coûts, la littérature suggère que le TDABC est adapté aux approches transversales et au secteur de la santé. Les résultats montrent l’applicabilité du TDABC et d’autres apports notamment la prise en compte dans les équations de temps de certaines variations de coûts liées à la diversité des parcours et aux évolutions des traitements, une simplification possible par la loi de Pareto, un outil compréhensible par les professionnels de santé et suscitant le dialogue, simulation des « coûts cachés » de l’indisponibilité des ressources et des goulots d’étranglement. Toutefois, plusieurs questions subsistent nuançant la possibilité de sa généralisation en l’état et interrogeant le cadre conceptuel de la valeur notamment l’estimation du temps et du non chiffrable comme la valeur des soinsThis thesis questions the applicability of the TDABC in the health sector in France with a context marked by changes in recent years: rising of chronic diseases, budget restrictions, reforms, questioning of the financing system (DRG) . By mobilizing the conceptual framework of the value of care, two action research projects are conducted respectively on hospital health mediation and the stroke care pathway. According to the criteria of simplicity and precision of costing methods, the literature suggests that TDABC is suitable for cross-sectoral approaches and the health sector. The results show the applicability of the TDABC and other contributions including the inclusion in the time equations of certain cost variations related to the diversity of care pathways and changes in treatment, a possible simplification by the Pareto law, a toolunderstandable by health professionals and stimulating dialogue, simulation of the "hidden costs" of the unavailability of resources and bottlenecks. However, several questions remain, nuancing the possibility of its generalization in the state and questioning the conceptual framework of the value, notably the estimation of the time and the non quantifiable as the value of the care
4
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.
5
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/.
Full textAbstract:
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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Nascimento, Daniela Cristina Massena do. "Projecto de implementação do sistema de custeio baseado nas actividades numa empresa da indústria aeronáutica - o caso da Dya'Aero Ibérica, S.A." Master's thesis, Universidade de Évora, 2011. http://hdl.handle.net/10174/14652.
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Actualmente, as empresas manifestam preocupação cada vez maior com o controlo dos
seus custos face às crescentes exigências e modificações dos mercados competitivos
onde actuam. Com a necessidade de garantirem a melhoria contínua e a gestão
económica das diversas actividades que desenvolvem, as empresas precisam de um
conjunto de ferramentas necessárias à sua optimização de forma a analisar a informação
contabilística e de gestão. Deste modo, torna-se imprescindível a adopção de adequados
Sistemas de Custeio.
O principal objectivo deste trabalho é projectar e garantir as condições para a
implementação de um sistema de contabilidade de gestão na empresa Dyn’Aero Ibérica,
S.A., em concreto uma variante contemporânea do sistema de Custeio Baseado nas
Actividades (ABC)1, cuja designação original é Time-Driven Activity-Based Costing
(TDABC), uma metodologia de gestão de custos direccionada pelo tempo que fornece
informação detalhada para apoiar o processo de gestão.
Os resultados mostram a adequação do sistema à empresa em questão, bem como a sua
exequibilidade, e com isso, que o impacto da sua possível adopção pode resultar
positivo para o processo de gestão; ABSTRACT: Currently, companies show much more concern with control of their costs due to
increasing demands and changes in the competitive markets where they operate. With
the need to ensure continuous improvement and economic management of the various
activities they develop, companies require a set of tools necessary for its optimization in
order to analyze the generated accounting and management information. Thus, the
adoption of appropriate costing systems is essential.
The main objective of this work is to design and ensure the conditions for the
implementation of a management accounting system in the company Dyn'Aero Ibérica,
SA, specifically a contemporary variant of the Activity-Based Costing system (ABC),
whose original name is Time-Driven Activity-Based Costing (TDABC), a costs
management methodology, driven by time, which provides detailed information to
support the management process.
The results show the suitability of the system in this company, as well as its feasibility,
so the possible implementation of the system can be useful to the management process.
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Jorge, Vasco Martins Ferreira Pessoa. "Time-driven activity-based costing: Transporte terrestre europeu." Dissertação, 2014. https://repositorio-aberto.up.pt/handle/10216/95173.
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Jorge, Vasco Martins Ferreira Pessoa. "Time-driven activity-based costing: Transporte terrestre europeu." Master's thesis, 2014. https://repositorio-aberto.up.pt/handle/10216/95173.
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Chou, Tai-Yu, and 周泰羽. "Applying Time-Driven Activity-Based Costing in Rehabilitation Hospital." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/51027742432629955664.
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碩士東海大學
工業工程與經營資訊學系
101
Health insurance systems make curing people more convenient. The Bureau of National Health Insurance limits the growth of medical costs by means of the operation of piece rate, Global budgets, Case Payment System and Diagnosis-Related Groups payment system. Medical institutions have higher overhead costs and traditional cost systems will not only lead to cost distortions but will also affect the allocation of resources. This research is a case study of a Rehabilitation Hospital. First, it applies a Time-Driven Activity Based Costing (T-ABC) to precisely allocate expenses for health services to a medical procedure and provides information to improve processes through the ABM, which further increases productivity and at the same time decreases unit costs. In order to improve the efficiency of the information collection and processing of cost data, this research established a rapid response system by applying Business Intelligence, which made the task more efficient . The findings of this research are： 1. By comparing T-ABC and traditional allocation methods, a medical procedure’s cost has the propensity of being over- estimated or under- estimated. 2. T-ABC can be more accurately assessed in addition to overhead costs the project assess individual treatment capacity utilization. 3. ABM use treatment personnel schedulability, idle capacity to solve problems, and ascertain capacity utilization 4. Applying Business Intelligence provides a Time-driven Activity based Costing and information for calculation, and rapid response to the medical costs calculation.
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Chang, Sheng-yan, and 張勝彥. "Implementation of Time-Driven Activity-Based Costing in LED Industry." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/88480256729650122065.
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碩士東海大學
工業工程與經營資訊學系
102
Given recent years development of energy-saving initiatives, LED technology has likewise in tandem increased in importance due to its efficiency and cost-saving attributes. Unfortunately those in the industry face tough competition particularly domestically. Aggravating the situation for domestic companies is the lack of patents which are mostly held by foreign entities. In order to remain competitive, LED manufacturers must focus on efficiencies achieved by managing costs and workflow. LED fabrication has complex working processes and high overhead costs which is approx. 40% of total expense. The traditional Activity-Based Costing (ABC) system is no more precise while demonstrating the cost structures of the firms; so therefore, a better cost allocation method should be applied. This research is a case study of LED Industry. First, it applies a Time-Driven Activity-Based Costing (T-ABC) system to precisely allocate expenses for LED Products to a manufacturing process, and provides information to improve processes through the Activity-Based Management (ABM), which further generates optimal productivity in the form of suggestions for management. In order to improve the efficiency of the information collection and cost data processing, our research establishes a rapid response system by applying Business Intelligence (BI), which makes the task more efficient. The findings of this research are: 1. Overhead costs can be more accurately assessed through T-ABC method, and capacity utilization of each process is demonstrated clearer than performing traditional ABC system. In our case, selected entity’s profits is affected by over and underestimating of the product costs under the use of traditional ABC system. 2. Applying ABM reduces the number of machines, and enhances operational efficiency to solve problems, and ascertain capacity utilization. 3. Applying Business Intelligence provides systematic demonstration of cost information, enabling Time-driven ABC system to refresh cost structures immediately.
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Chen, Kuo-ping, and 陳國平. "Applying Time-Driven Activity Based Costing to Manufacturing Cost Model." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/39535392030924513530.
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碩士逢甲大學
經營管理碩士在職專班
96
Activity based costing, ABC, was developed as a practical tool for cost management and as a cost model for cost allocation of products or activities. ABC can indicate the cause and effect of enterprise resources and activities. In practice, ABC has some pitfalls such as difficult to collect data, complex to sustain ongoing operations and expensive to build and to maintain the cost system. That’s why there are few successful cases for implementation of ABC model. For the reasons, the industry and the academia are looking for a better way for ABC implementation. Recently, Kaplan and Anderson proposed the approach of Time Driven Activity Based Costing, TDABC, to improve the implementation of conventional ABC. This research was focused on the implementation model of TDABC. The approach was developed as an integration model which combines “Integration Definition for Function Modeling, IDEF” with the theory of TDABC. For practice verification, the approach was applied to an actual Liquid Crystal Display manufacturing company in Taiwan. The results of research show that mangers can not only examine the profit of products but also perform cost-audit of related activities for products by using the approach. In addition, the proposed model can do the analysis of production productivity and support the planning of product portfolio as well as business strategy.
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Chou, Tai-Lung, and 周台龍. "Time-Driven Activity-Based Costing Menu Engineering Using Data Envelopment Analysis." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/04128333577175245688.
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碩士靜宜大學
觀光事業學系
102
Traditional menu engineering analysis uses sales volume, contribution margin, and food-cost percentage to segment menu items to upgrade the profitability of their business. This method has some major shortcomings, no real total cost and profit of menu items can be obtained nor can multi input variables and output variables be processed through this way, so this research tries to use TDABC to calculate real total cost. Also, from the perspective of productivity performance analysis, this research applies DEA method to conduct analysis of menu engineering. Through this analysis, this paper hopes to offer more improved message to restaurant dealers on which serve as improved references of performance improvement. The findings about 22 menu items performance value reveals that there are 4 menu items are excellent, and 8 menu items are worst, and these 8 items should be the object that the manager has to improve. Therefore, this research offers some suggestions. Firstly, cutting down the proportion of “food cost” and adjusts the product by its content. However, when adjusting the product, it is also needed to notice the diversity of menu items which is to line with the needs of the consumers. Secondly, on labor cost, it shown that it is still needed to notice whether the work time of restaurant infield and outfield have some idle period, which should be decrease. However, whether or not to shorten labor still needs to be fully considerate, because the number of labor can represent the quality of services to some extent. Excessive labor idle is of course not suitable, but excessive labor reduction will also affect the quality of services instantly. Lastly, on preparation time of food material, the time of some menu items are longer which is needed to be shorten. The ways to improve discussed above can be taken as references for the dealers, hoping to increase the productivity performance of the study case, and eventually increase the profit of the restaurant as a whole.
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Chen, Shin-Jia, and 陳信嘉. "Implementation of Time-Driven Activity-Based Costing In TFT-LCD Factory." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/30879110802025960383.
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碩士東海大學
工業工程與經營資訊學系
103
Taiwan's TFT-LCD plant is mainly to OEM and cost advantages is main competition policy. Therefore it needs the accurate costing. TFT-LCD manufacturing process is complexity, high manufacturing costs. In this research, the manufacturing cost can be objectively assessed to each product by Time-Driven Activity-Based Costing (TDABC) method. The use of Activity-Based Management (ABM) will be converted manufacturing cost to information as a basis for cost improvement and pricing. At the same time applying Business Intelligence (BI) and using time equation solve complex manufacturing process, and establish cost measurement system which is structured and easy to update and maintain. The machine are the unit to connect the whole process in this research. First, the accounting ledger organized into resource costs applicable to ABC. The resource costs using the right resources driver allocate to the machine. According to the resources of the machine using aggregated total operating costs and time of machine utilizing to set cost per time unit. The number of product through the machine and the machine actual operating time are the main variables of TDABC’s time equation. AS the basis of time calculation in the array reflow process. Products process time can be derived. Unit cost multiplied by the product process time to obtain the product cost. The results show that the above steps can have a systematic guide TDABC to TFT-LCD manufacturers, but also provide effective cost information to manager and allows cost measurement system is easy to update and maintain.
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CHEN, CHIH-MING, and 陳志明. "Implementations of Time-Driven Activity-Based Costing in Unit Bathroom Industry." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/23967424724329502965.
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碩士東海大學
高階經營管理碩士在職專班
104
Green buildings, including unity bathrooms, have greatly been promoted currently. Though with technique improvement, quality control and economic benefits, unity bathrooms are still not commonly used because of time-consuming customization, de-sign and prototype development and personnel expense, all of which cause the price of the unity bathrooms to be higher than the traditional ones. Due to the differences of the product materials and designs, it leads to the price mistake even though the expense is the same.This research is a case study of Unit Bathroom In-dustry.First, it applies a Time-Driven Activity-Based Costing system as main concept and then takes the case study to provide companies accurate cost information.Besides sharing the cost objectively, this cost structure allows managers to acquire more base-ments.Also, it can be used to business management so as to raise the abilities of effi-ciency, operation, and resource analysis and enhance the business competitiveness.
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Chinwittayaporn, Nattavut, and 黃瑞泰. "Implementing Time-Driven Activity-Based Costing in Plastic Recycling in Thailand." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/uw2q7v.
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碩士國立中央大學
英語商業管理碩士學位學程
101
Nowadays Thailand is the biggest PVC manufacturing country in South-East Asia.However, the performance in recycling was performed in an opposite way. One of the most significant factor influencing the poor performance in plastic recycling is lack of an efficiency costing system, which effect the ability to maintain company in long run. Many researchers and companies have implemented the Activity-Based Costing (ABC) system in order to acquire accurate cost information, which is crucial for the management decision and may also effect the company revenue. Along with time, the interest of ABC method is dramatically dropped due to the complexity in implementation process. In 2004, Time Driven Activity-Based Costing (TDABC), a new ABC concept, has been developed in order to overcome the complicated method of the conventional ABC. Therefore the objective of this thesis is to provide practical steps in developing and implementing ABC and TDABC methods. The data and information for the case study will be gathered from a selected plastic recycling company in Thailand.
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Cerqueira, André Filipe Gonçalves. "Aplicação do Modelo TDABC, Caso Sonae MC." Master's thesis, 2020. http://hdl.handle.net/10316/94657.
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Relatório de Estágio do Mestrado em Gestão apresentado à Faculdade de EconomiaEste relatório visa a obtenção do grau de Mestre em Gestão, pela faculdade de Economia da Universidade de Coimbra, elaborado no âmbito do estágio curricular realizado Sonae MC. O objetivo central do relatório é contribuir para aplicação do modelo TDABC da equipa AFC. Para isso, foi realizada uma identificação, análise e mapeamento das atividades da equipa.Ao longo dos últimos anos, a equipa Análise de Fluxos de Compra (AFC) da Direção de Serviços Administrativos (DSA) da Sonae MC tem vindo a aplicar o modelo TDABC como ferramenta de gestão de custos e otimização de recursos.Este modelo de custeio fornece à equipa diversos indicadores para realizar a sua análise. Permite sobretudo comparar os recursos da equipa com os que recursos que esta realmente necessita para realizar as suas atividades.Para a aplicação deste modelo de custeio, a equipa precisa de apurar o tempo de execução de cada uma das suas atividades. Numa tentativa de otimizar este valor, a equipa optou por realizar um mapeamento detalhado de cada uma das atividades de forma a obter um maior rigor na análise final. Como resultado, verificou-se que os mapeamentos realizados trouxeram consigo um maior detalhe e precisão nos resultados do modelo de custeio da equipa, contribuindo para uma melhor aplicação do modelo TDABC.Atualmente a equipa consegue analisar com uma maior exatidão a quantidade de recursos que têm de possuir para executar as suas atividades ao longo do ano e perceber se a sua capacidade instalada está adequada para as atividades que realiza.
This report aims at obtaining a master’s degree in Management, from the Faculty of Economics of the University of Coimbra, prepared within the framework of the curricular internship held at Sonae MC. The main objective of the report is to contribute to the application of the TDABC model of the AFC team. For that, an identification, analysis and mapping of the team's activities was carried out.Over the past few years, the team Análise de Fluxos de Compra (AFC) of Direção de Serviços Administrativos (DSA) of Sonae MC has been applying the costing model as a cost management and resource optimization tool.This costing method provides the team with several indicators to perform its analysis. Above all, it allows comparing the team's resources with the resources it really needs to carry out its activitiesIn order to apply this costing method, the team needs to determine the execution time of each of its activities. To optimize this value, the team chose to perform a detailed mapping of each of the activities in order to obtain greater accuracy in the final analysis. As a result, it was found that the mappings carried out brought with them greater detail and precision in the results of the team costing model, contributing to a better application of the TDABC methodology.Currently the team is able to analyse more accurately the amount of resources they need to carry out their activities throughout the year and to see if their installed capacity is adequate for the activities they carry out.
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Costa, Elsa Carina Ferreira da. "Aplicação do modelo de custeio time driven activity-based costing na Portugal TELECOM." Dissertação, 2015. https://repositorio-aberto.up.pt/handle/10216/81518.
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Costa, Elsa Carina Ferreira da. "Aplicação do modelo de custeio time driven activity-based costing na Portugal TELECOM." Master's thesis, 2015. https://repositorio-aberto.up.pt/handle/10216/81518.
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Barroso, Patrícia Vanessa Pereira Fontes. "Proposta de Implementação do Método Time-Driven Activity Based-Costing (TDABC) numa Microempresa Portuguesa." Dissertação, 2015. https://repositorio-aberto.up.pt/handle/10216/81335.
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Silva, Cristina Isabel da Conceição. "Conceção e implementação de metodologia time-driven activity-based costing numa empresa de transportes." Master's thesis, 2014. http://hdl.handle.net/10071/8892.
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JEL Classification System M 40 – General M41-AccountingOs sistemas de controlo de gestão são cada vez mais importantes no apoio à gestão e à implementação estratégica para a tomada de decisão, através das suas inúmeras ferramentas que visam garantir o alinhamento dos gestores descentralizados com os objetivos estratégicos das organizações, em prol da criação de valor. Permite a descentralização da tomada de decisões, responsabiliza os gestores pelas boas ou más decisões e proporciona um sistema de avaliação rigoroso. Um dos instrumentos de controlo de gestão, o Time-Driven Activity-Based Costing (TDABC) representa um modelo de custeio alternativo aos sistemas mais tradicionais da contabilidade de custos e resulta da evolução do Activity-Based Costing (ABC), que ao longo dos anos se foi mostrando de implementação difícil, demorada e dispendiosa.
The management control systems are increasingly important in supporting the management and strategic decision, through its numerous tools that see to align managers with the strategic objectives of the organizations for the creation of value. It allows the decentralization of the decision taking, it holds the managers responsible for the good or bad decisions and it provides a rigorous and coherent system of evaluation. The tool Time-Driven Activity-Based Costing (TDABC) is an alternative way to solve the problems with the Activity-Based Costing (ABC) systems. Many companies abandoned the Activity-Based Costing (ABC) systems, because this cost system method proved incapable over time to collect the complexity of his operations, he needs a slow implementation and a very expensive to apply and to uphold.
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Barroso, Patrícia Vanessa Pereira Fontes. "Proposta de Implementação do Método Time-Driven Activity Based-Costing (TDABC) numa Microempresa Portuguesa." Master's thesis, 2015. https://repositorio-aberto.up.pt/handle/10216/81335.
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Wu, Ting-Ta, and 吳定達. "Menu decision making within the same franchise using the time-driven activity-based costing method." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/17991543812505322483.
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碩士國立臺灣師範大學
運動休閒與餐旅管理研究所
101
The competition of restaurant is getting higher. Most of the restaurant managers measure the profitability only by food costs and never take profitability and customer satisfaction into consideration. Previous studies regarding to the cost of restaurant were only select one restaurant as research sample. We use restaurant chains as research sample to solve this limit. This research takes place on February and March in 2013. Data collections were held at two different stores, including each menu item’s sales volume and customer satisfaction survey. TDABC had being applied to calculate each menu item’s non-food cost. The empirical results indicated that using the analysis of profitability and customer satisfaction is a more adequate method to evaluate whether if the menu items needed to be modify or not. The conclusion shows that a three-dimensional chart with eight quadrants could provide restaurant managers some advice for menu designs and improvements.
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Kuo, Chia-You, and 郭家佑. "Applying Time-Driven Activity-Based Costing in Small and Medium-size Display Industry on Capacity Planing." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/64653730155573654542.
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碩士東海大學
工業工程與經營資訊學系
101
Recently, panel prices fell faster, more aggressive manufacturers profit margins, so manufacturers need an appropriate and accurate cost control measures to facilitate business strategy setting and planning. Taiwan manufacturers begin with Taiwan as the main panel front-end engineering production base, a large product portfolio is completed, and then sent to the other side, manufacturing base in mainland China after the completion of the processing segment module segment model to take to meet the "cost-oriented" of operational strategies . In this study, small and medium-size panels, for example, the first time to import-oriented activity-based costing system, the more accurate the manufacturing costs allocated to each department or product, then the time-oriented information provided by ABC Activity-Based Management through the job processes improved, and thus enhance the overall capacity utilization and reduce unit costs, and finally to T-ABC method of simulation cases the cost of capacity expansion simulation analysis and information through monthly demand capacity investigate the case evaluation capacity planning decisions. The results of this study are as follows: 1.Even in relatively mature panel industry, ABC / ABM can be applied in more capacity building & planning policy matters 2.In the homemade or outsourcing capacity planning business model simulations to bridge the short season seasonal effects, do sound decision-making and improve the cost TABC Company's balance sheet.
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Osório, Maria Ana Vasconcelos e. Sousa Vasques. "Creation of a time-driven activity-based costing model to the Administrative Head Department of Sonae." Master's thesis, 2014. http://hdl.handle.net/10400.14/17765.
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In today’s increasingly competitive market, companies are focusing on improving efficiency and on restructuring their organization, turning it to efficacy. In this context, companies have available several models that can be implemented as the Activity-Based Costing, Activity-Based Management, Time-Driven Activity-Based Costing and many others.
The aim of this thesis is to create a fitting costing model for the Administrative Head Department of Sonae, specifically for the Accounts Payable and Business Support Department.
In the first part, results of a comparative analysis of two important and supposedly more appropriate to this situation costing models, Activity-Based Costing and Time-Driven Activity-Based Costing, are presented. As a result of the analysis and of the expectation of the client, the best model to be used in this case study is the Time-Driven Activity-Based Costing Model.
Secondly, it will be analyzed the best form to apply the chosen model to the current case study, using not only secondary research but also primary research as interviews and meetings. Consequently, it will enable the creation of a personalized Time-Driven Activity Based Costing model according to the characteristics of the company.
To conclude, the last part of this thesis will provide a discussion on the model created, its limitations and recommendations for further improvements. It is also important to refer that the model developed is not a prototype that can be applied directly in other organizations, although the methodologies and techniques used and developed can be used as indicative for similar companies.Atualmente, num mercado cada vez mais competitivo, as empresas estão focadas em melhorar a sua eficiência e reestruturar a organização, tornando-as mais eficazes. Neste contexto, as empresas têm disponíveis diversos modelos que podem aplicar como Activity-Based Costing, Activity-Based Management, Time-Driven Activity-Based Costing e muitos outros. O objetivo desta tese é criar o modelo de costeio mais apropriado ao Departamento de Serviços Administrativos, mais especificamente para o Departamento de Contas a Pagar e Suporte ao Negócio da Sonae. Na primeira parte, são apresentados resultados de uma análise comparativa entre dois modelos de costeio importantes e aparentemente mais apropriados para esta situação, Activity-Based Costing e Time-Driven Activity-Based Costing. Como resultado da análise, o melhor modelo a ser utilizado neste estudo de caso é o Time-Driven Activity-Based Costing. Em segundo lugar, vai ser analisada a melhor forma de aplicar o modelo escolhido ao caso de estudo em análise, usando não só investigação secundária mas também primária como entrevistas e inquéritos. Consequentemente, irá permitir criar um modelo Time-Driven Activity Based Costing personalizado de acordo com as características da empresa. Para finalizar, a ultima parte desta tese proporcionará uma discussão sobre o modelo criado, as suas limitações e recomendações para futuras melhorias. Também é importante referir, que o modelo criado não é um protótipo que pode ser aplicado diretamente a qualquer organização, no entanto as metodologias e técnicas utilizadas e desenvolvidas podem servir como base para empresas similares.
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Lin, Wei-Chiao, and 林煒喬. "Business Intelligence Application to Time-Driven Activity-Based Costing-A Cased Study for Green Building Materials Industry." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/29929246508352607312.
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碩士東海大學
工業工程與經營資訊學系
100
This research is a case study of the Green Building Materials Industry. First, it applies a Time-Driven Activity-Based Costing (T-ABC) to precisely allocate manufacturing expense to products or departments and provides information to improve processes through the Activity-Based Management (ABM), which further increases productivity and at the same time decrease unit costs. In order to improve the efficiency of the information collection and processing of cost data, this research established a rapid response system by applying Business Intelligence. The results not only accurately and quickly calculates the unit cost but also uses this information to respond to customers. The findings of this research are： 1. By comparing T-ABC and traditional allocation methods, product’s cost has the propensity of being over- estimated or under- estimated. 2. ABM improves; processes, lead time, capacity utilization and cycle time. The quantity produced increased 5%~45% respectively and unit cost decreased 5%~35% respectively. 3. Applying Business Intelligence provides a Time-driven Activity based
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Chung, Fu-Lien, and 鐘福連. "Constructing the Cost Management Modle by Using Time-Driven Activity Based Costing- Case Study in Die Industry." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/88885300074605682754.
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碩士逢甲大學
經營管理碩士在職專班
95
Activity Based Costing (ABC) analyzes the product family, related activities and their associated resource consumptions to get cost allocation. Although ABC seems can achieve more accurate then other traditional cost allocating method, it has problems on the performance for the model establishment and maintenance. Especially, when the cost structure is changed, the related data is hard to immediately update. In 2003, Kaplan proposed Time Driven Activity Based Costing (TDABC) to improve the implementation of ABC cost system. However, the implementation of TDABC is still limited in real application. This research proposed a systematic model for implementation of TDABC. Based on the principle of TDABC, the model utilizes IDEF (Integration DEFinition for Function Modeling) to decompose the production process into major activities for a product family, to identify required resource for each activity and to summarize the cost items. A case study is illustrated to the implementation of the proposed model. Finally, integrating of the proposed model into Enterprise Reasource Planning (ERP) system and the application of TDABC to cost management are also presented in the study.
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Pereira, Carla Sofia da Conceição. "Time-Driven Activity Based Costing: aplicação à cirurgia de ambulatório das cataratas com criação de valor para o doente." Master's thesis, 2021. http://hdl.handle.net/10773/30736.
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Como ficou bem patente no atual período de pandemia, a saúde emerge novamente como um setor fundamental para a sociedade. As necessidades são crescentes e ilimitadas. Em contrapartida os recursos são limitados. Com a pressão crescente da procura de cuidados de saúde, torna-se fundamental uma gestão cada vez mais eficiente do lado da oferta. Está neste momento em curso uma autêntica revolução ao nível da gestão dos cuidados de saúde. Rompendo com os métodos tradicionais assentes numa cultura de volume e quantidade, o Value Based Health Care (VBHC) propõe uma nova abordagem dos métodos de gestão centrados no doente com o objetivo de maximizar a qualidade, por cada euro gasto, nos cuidados de saúde. A operacionalização deste novo paradigma implica novos métodos de custeio em substituição dos métodos tradicionais. Atualmente a Contabilidade Analítica (CA) dos hospitais recorre ao Método das Seções Homogéneas (MSH) para apuramento dos custos. No entanto este método revela-se desatualizado e obsoleto. O Time-Driven Activity-Based Costing (TDABC), é hoje considerado como uma alternativa inovadora para corrigir as lacunas dos métodos de custeio tradicionais. Este método revela-se mais simples de construir e implementar, distinguindo-se dos anteriores por dar uma visão holística do hospital. No nosso trabalho, aplicámos esta nova metodologia à cirurgia de ambulatório das cataratas. Com este exercício, obtivemos um valor preciso do custo real do ato médico. Ao mesmo tempo, evidenciámos as vantagens do TDABC como instrumento de apoio à gestão hospitalar.Como ficou bem patente no atual período de pandemia, a saúde emerge novamente como um setor fundamental para a sociedade. As necessidades são crescentes e ilimitadas. Em contrapartida os recursos são limitados. Com a pressão crescente da procura de cuidados de saúde, torna-se fundamental uma gestão cada vez mais eficiente do lado da oferta. Está neste momento em curso uma autêntica revolução ao nível da gestão dos cuidados de saúde. Rompendo com os métodos tradicionais assentes numa cultura de volume e quantidade, o Value Based Health Care (VBHC) propõe uma nova abordagem dos métodos de gestão centrados no doente com o objetivo de maximizar a qualidade, por cada euro gasto, nos cuidados de saúde. A operacionalização deste novo paradigma implica novos métodos de custeio em substituição dos métodos tradicionais. Atualmente a Contabilidade Analítica (CA) dos hospitais recorre ao Método das Seções Homogéneas (MSH) para apuramento dos custos. No entanto este método revela-se desatualizado e obsoleto. O Time-Driven Activity-Based Costing (TDABC), é hoje considerado como uma alternativa inovadora para corrigir as lacunas dos métodos de custeio tradicionais. Este método revela-se mais simples de construir e implementar, distinguindo-se dos anteriores por dar uma visão holística do hospital. No nosso trabalho, aplicámos esta nova metodologia à cirurgia de ambulatório das cataratas. Com este exercício, obtivemos um valor preciso do custo real do ato médico. Ao mesmo tempo, evidenciámos as vantagens do TDABC como instrumento de apoio à gestão hospitalar.
Mestrado em Economia
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HUANG, SZU-CHIH, and 黃思智. "Application of Business Intelligence Systems in Time-Driven Activity-Based Costing: A Case Study in a Forging Industry." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/zjnmb9.
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碩士東海大學
工業工程與經營資訊學系
105
Under the change of present industrial structure, manufacturers may adapt mechanization and automation to enhance their production capability. Successful adaption enables manufactures to produce greater amounts of high quality products in a shorter length of time. However as result there is a substantial increase in the manufacturing costs as one would expect. But if traditional cost control was to be applied in this situation, there would be inevitable biases on cost structure. Therefore, in environments typified by complicated manufacturing processes and increasing costs, there is an urgent demand of a more accurate and quick reacting (or responding) cost control methodology. In this study, a time-driven activity-based costing (Time-driven ABC) method was implemented on a case study of an aluminum alloy forging plant in Taiwan. As result of the application of this method, the structure of manufacturing cost among products and processes became more transparent. We also integrated the concept of business intelligence (BI) with activity-based management (ABM), transforming structured cost data into valuable and visualized information. The firm could then effectively exploit this cost information and provide managerial suggestions according to the status quo. The results of this study are as following: 1. Time-driven ABC is more responsive on how the difference of manufacturing process affects product cost than traditional costing method; it is also more responsive on capacity utilization rate than ABC. The true cost of the product could be revealed by applying Time-driven ABC to calculate the cost allocation of the case company. 2. Based on BI concept, different kinds of cost data from the plant were captured, stored, and delivered to data warehouse, and then converted into cost information through the design of the information system. By using BI application software, information could be demonstrated immediately, which accelerated the development and maintenance of the cost model. 3. Through ABM, the case company was able to transform the cost information generated from Time-driven ABC and BI into useful managerial information. The company could exploit this information to maintain its production efficiency in an optimal condition by understanding the capacity utilization rate, and thus improve its competitiveness.
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Lopes, Anabela de Almeida. "Time-Driven Activity-Based Costing aplicado à gestão hospitalar: uma nova forma de contabilizar custos unitários de tratamento." Dissertação, 2017. https://repositorio-aberto.up.pt/handle/10216/106785.
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Lopes, Anabela de Almeida. "Time-Driven Activity-Based Costing aplicado à gestão hospitalar: uma nova forma de contabilizar custos unitários de tratamento." Master's thesis, 2017. https://repositorio-aberto.up.pt/handle/10216/106785.
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Chen, Hen-Kuan, and 陳恒寬. "Criminal Trial Proceeding Management And Time Management－Constructing Criminal Case Flow Management and Time Driven Activity-Based Costing Analysis for Criminal Proceedings." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/54688875750476428721.
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碩士國立臺灣大學
高階公共管理組
98
The fundamental functions of criminal litigation are to provide protection over the basic human rights of defendants, find the facts, and realize the goals of legal norms of punishment to maintain the social welfare. Therefore, the courts shall execute the substantial due process to adequately finalize criminal cases so as to accurately exercise the state power of criminal punishment. Currently, there is the cross-examination system in the first instance of criminal litigation. Except for the cases as defined by Clauses 1 and 2, Article 376 of the Criminal Procedures Law, criminal cases in the normal proceedings shall be trialed jointly by three judges. However, insufficient human resource of the judges has derived a structural limitation for criminal suits. How to pursue the best efficiency between the working time of the judges and maximal justice benefit in the criminal cases so as to preserve the fundamental rights of people with respect to the adequate and speedy trial is indeed the most important issue for criminal judicature revolution at the current stage. This thesis adopting ABC theories of Managerial Accounting for time driven activity-based cost analysis and work flow management to construct activity-time-based costing system model for criminal proceeding and to propose a physical structure for constructing a criminal case flow management, where activity-based costing and overall quality management model are performed in terms of time to serve as objective assessment fundamental of process rebuilding and continuous revolution. Hopefully this is useful in generating effective solution for current criminal judgments. Judicial Yuan and its subordinate courts of each level do not have an objective statistical tool to classify work time spent by a judge of the criminal tribunal in trial on various criminal cases in terms of respective procedures. As a result, there is no specific and explicit statistical data available for observation. This thesis proposes time driven activity- based cost analysis model for criminal proceedings with the expectation that it would be adopted by Judicial Yuan and its subordinate courts of each level to further engage in empirical research and analysis. Keywords: criminal case flow management；time driven activity-based costing of criminal proceeding；speedy trial；measurement of time performance；process analysis
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Yu, Chia-Hui, and 余佳惠. "Application of Time-Driven Activity-Based Costing to Enhance the Valus of Enterprise Operation-Taking A+Company as an Example." Thesis, 2019. http://ndltd.ncl.edu.tw/cgi-bin/gs32/gsweb.cgi/login?o=dnclcdr&s=id=%22107NCHU5457009%22.&searchmode=basic.
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碩士國立中興大學
高階經理人碩士在職專班
107
While confronting the global machinery tool market''s overall competition and constantly altering environment, the performance of enterprises is affected by the evolution of automatic production and an increase of varieties in orders. With most SMEs relying on the traditional accounting system leading into ERP system as methods of settling an account, contrarily; by providing calculations for the company''s monthly financial statements according to the accounting standards as the main purpose could not comprehend the product''s cost structure. Thus, it is necessary to seek out improved system to maintain the competitiveness of the company. This case study targets machinery tool components production company, utilizing the ERP system guides the resources towards the TD-ABC（Time-Driven Activity-Based Costing）to obtain a reasonable improvement in product''s structure and production processes. Also exploiting business AI tool , BI can work out difficulties of collecting information, and allow quick access to relating information using visual chart effects. All these make simple comprehension and obtain results with the ABM , then providing relating strategic management references and constant improvement of process in the enterprise. After grasping the organization''s structure and business status, in addition to practices on TD-ABC system''s production expenses, inclusion of analyzing the operating expenses exhibits: 1.This study''s calculation results provide more informative than traditional cost , and also discovers the utilization rate of each activity ; By comparing traditional cost and TD-ABC, the company''s current methods establish the extremes of estimation leading to false pricing which then impacts fatally to their own profits. 2.During calculations, rationalizing resource distribution will allow priority towards process improvement than on low utilization rate activities , granting optimal efficiency. 3.Using BI, the presentation of visual charts, allows TD-ABC cost information to have immediate maintenance and the timely provide the newest strategic directions.
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Pereira, Pedro Miguel dos Reis. "A análise da rentabilidade dos clientes na hotelaria: um estudo de caso com a metodologia time-driven activity-based costing." Master's thesis, 2017. http://hdl.handle.net/10071/15249.
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O ambiente de elevada mutação constante, aliado ao aumento da globalização e da elevada complexidade e competitividade existente na economia mundial, tem impulsionado as entidades do setor hoteleiro, a desenvolver atempadamente um vasto conjunto de informações relevantes relativamente às receitas obtidas e aos custos incorridos, bem como à rentabilidade dos seus clientes.
A implementação da análise da rentabilidade dos clientes, de acordo com uma abordagem estruturada, providenciará às entidades inseridas no presente setor, um conjunto de oportunidades e benefícios no que concerne à gestão de receitas, custos e marketing estratégico, bem como um auxílio aos gestores nos processos de tomada de decisão de gestão de custos e receitas, risco e posicionamento estratégico. Contudo, a obtenção dessas informações está dependente da adoção de um sistema de custeio apropriado para providenciar as informações relevantes necessárias, sendo a metodologia TDABC a mais adequada, dado que é a que mensura corretamente os custos de forma mais eficiente e eficaz, bem como providencia
informações detalhadas e precisas sobre os verdadeiros custos dos clientes, de modo a que os gestores possam tomar decisões e delinear estratégias.
Neste sentido, foi realizado um estudo de caso, num Hotel de categoria de 5 estrelas sediado em Lisboa, com o intuito de analisar a rentabilidade dos segmentos de clientes, segundo a metodologia TDABC, no último trimestre de 2016. Os resultados da presente investigação demonstram que a integração do sistema de custeio TDABC com a ferramenta da análise da rentabilidade dos clientes, por um lado, permite determinar com maior precisão a rentabilidade dos diferentes segmentos de clientes, por outro lado, providencia atempadamente um vasto conjunto de informações relevantes que irão auxiliar os gestores na conceção de estratégias e no processo de tomada de decisão com o intuito de aumentar os níveis de eficiência e eficácia
dos processos operacionais, a fidelização e retenção dos clientes, a satisfação das exigências e necessidades dos clientes, bem como a rentabilidade global do Hotel.The hotel sector is living in an environment of constant mutation, driven by the increased globalization and, the high complexity and competitiveness existent in the global economy. These factors were compelling in the development of timely manners to obtain information related to the revenues, costs and customer profitability. The implementation of the customer’s profitability analysis, done with a structure approach, will provide entities in the sector, an array of opportunities and benefits in the management of revenues, costs, and strategic marketing, as well as aiding managers in the decision process of costs and revenues, risk and strategic positioning. However, the attainment of the necessary information is dependent on the adoption of an appropriate costing system which provides all relevant figures, being the TDABC the most adequate methodology, since it measures costs efficiently and effectively, in addition to providing detailed and precise information regarding the true customer costs, enabling managerial decision making and the definition of strategies. As such, a study case was performed on a five-star Hotel, headquartered in Lisbon, with the intention of analyzing the customer profitability by segment, according to the TDABC methodology, for the last trimester of 2016. The results of the investigation demonstrate that the integration of the methodology, along with a tool for customer profitability analysis, allow for a higher precision on the evaluation of profitability by segment. In addition, it also provides relevant details that support managers in the elaboration of strategies and in the decision making process. Both of these being vital for an increase in the levels of efficiency and efficacy of the operational processes, for higher loyalty, retention, satisfaction of demands and needs of customer, along with the Hotel global profitability.
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Lobato, Rúben Gomes. "Análise de custos : caso de estudo numa unidade de negócio de consultoria." Master's thesis, 2019. http://hdl.handle.net/10400.14/30471.
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O presente trabalho final de mestrado (TFM) foi elaborado centrado na questão de investigação “Quais as melhores ferramentas de custeio para analisar a rentabilidade numa unidade de consultoria?”. Neste sentindo, a análise efetuada focou-se em metodologias de custeio que pudessem ser adaptadas a uma empresa prestadora de serviços de consultoria – Job-Costing, Activity-Based Costing (ABC) e Time-Driven Activity-Based Costing (TDABC). O TFM foi realizado em contexto de estágio na empresa Inova+, integrado na unidade de negócio de consultoria e como tal, toda a informação recolhida proveio de entrevistas realizadas aos responsáveis da unidade e do contacto diário com os colaboradores e o seu trabalho. Como resultado final foi elaborado um exemplo que pode servir como ponto de partida para a implementação de um sistema de custeio adaptado à realidade da empresa. O modelo proposto segue os processos de um sistema de custeio baseado nas atividades (ABC), pressupondo-se a aplicação da metodologia de imputação de custos indiretos do modelo TDABC. Esta ferramenta vai de encontro com os objetivos definidos pela empresa, nomeadamente a adaptação / melhoria das ferramentas utilizadas até à data pela empresa (timesheet) para permitir o acesso a informação relativa à rentabilidade do negócio.The present final master’s work (TFM) was elaborated focusing on the research question "What are the best costing tools to evaluate profitability in a consulting unit?". In this sense, the research focused on existing costing systems that could be adapted to a service provider - Job-Costing, Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC). The TFM was carried out in the context of an internship at the Inova+ company, which is part of the consulting business unit and as such, all the information collected came from interviews with the heads of the unit and from daily contact with employees and their work. As a result, an example was elaborated that can serve as starting point for the implementation of a costing system adapted to the reality of the company. The proposed model follows the process of an activity-based costing system defended in theory with the application of the methodology of allocation of indirect costs of the TDABC model. This tool meets the objectives defined by the company, namely the adaptation / improvement of tools used to date by the company (timesheet) to allow access to information regarding the profitability of the business.
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Bonifácio, Eliana Sofia de Ascenso. "Aplicação de um modelo time-driven activity-based costing: um estudo de caso numa empresa da indústria da transformação de papel." Master's thesis, 2020. http://hdl.handle.net/10071/21585.
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This study aims to design a time-driven activity-based costing (TDABC) system for a
company in the paper transformation sector operating in Portugal - "Sacodepapel". For this
matter, an experimental case study associated, in methodological terms, with an
interventionist qualitative approach is developed (Baard and Dumay, 2018).
The TDABC model consists on the most recent version of existing costing systems, being
described by Kaplan and Anderson (2004, 2007) as a "simple, economic model with numerous
advantages over the precursor system" - activity-based costing (ABC). However, there are still
relatively few studies, concerning an international level on the effective benefits of this model
for companies and on how TDABC should be implemented, issues that motivated the
development of this thesis.
Specifically, the purpose of this study is to analyze the applicability of the TDABC system in
"Sacodepapel", in order to provide its managers with relevant outputs on the costs and
profitability of the products. Despite the importance of this information for the management
of the company. In order to determine the costs of several products models, the internal
processes and activities developed in the company were identified in a first stage. Cost
objects, time collections and construction of time equations are then identified and
constructed, and the costs of manufacturing the bags are calculated. The research work
underlying this thesis ends with the discussion of the difficulties associated with the
operationalization of TDABC.O presente estudo tem como objetivo a conceção de um sistema de custeio designado por "time-driven activity-based costing" (TDABC) para uma empresa inserida no setor da transformação de papel a operar em Portugal - a "Sacodepapel". Neste sentido, é desenvolvido um estudo de caso experimental associado, em termos metodológicos, a uma abordagem qualitativa intervencionista (Baard e Dumay, 2018). O modelo TDABC consiste na versão mais recente dos sistemas de custeio existentes, sendo descrito por Kaplan e Anderson (2004, 2007) como um "modelo simples, económico e com inúmeras vantagens em relação ao sistema percursor" - o "activity-based costing" (ABC). Contudo, ainda, existem relativamente pouco estudos a nível internacional sobre os efetivos benefícios deste modelo para as empresas e sobre como o TDABC deve ser implementado na prática, questões estas que motivaram o desenvolvimento desta tese. Especificamente, o propósito deste estudo consiste em analisar a aplicabilidade do sistema TDABC na "Sacodepapel", de forma a possibilitar aos seus gestores outputs relevantes sobre os custos e rentabilidades dos produtos. Apesar da importância desta informação para a gestão da empresa esta é inexistente na atualidade. No sentido, de determinar os custos de diversos modelos de produtos, são identificados, numa primeira etapa, os processos internos e atividades desenvolvidas na empresa. Os objetos de custeio, levantamento de tempos e construção das equações de tempo são seguidamente identificados e construídos, e calculados os custos de fabricação dos sacos. O trabalho de investigação subjacente a esta tese termina com a discussão das dificuldades associadas com a operacionalização do TDABC na prática.
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Sultani, Leonardo José Mattos. "Aplicação do modelo TDABC à supervisão do mercado de valores mobiliários brasileiro." Master's thesis, 2009. http://hdl.handle.net/10071/1996.
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Esta pesquisa teve por objetivo analisar como a metodologia Time-Driving
Activity-Based Costing (TDABC) pode contribuir para a mensuração dos recursos
humanos e materiais necessários à implementação do sistema de supervisão baseada em
riscos da Comissão de Valores Mobiliários (CVM), órgão regulador do mercado de
valores mobiliários brasileiro. Para possibilitar a análise, foram utilizadas como meio
pesquisas bibliográficas, documentais e de campo. As pesquisas bibliográficas
permitiram esclarecer a importância e os fundamentos da adoção de um modelo de
organização e priorização de atividades pelo órgão regulador e apresentar as principais
características inerentes ao TDABC. As pesquisas documentais forneceram elementos
para a aplicação da metodologia, assim como as pesquisas de campo, que permitiram a
coleta dos dados relacionados à alocação de recursos humanos, ao direcionamento de
custos e ao detalhamento das ações de mitigação. No campo, foram aplicados
questionários a funcionários dos departamentos de recursos humanos, orçamento,
acompanhamento de empresas e gestão de riscos do órgão regulador. Os dados
recolhidos por meio dos questionários foram utilizados para a aplicação da metodologia
e a realização das simulações de hipóteses por ela propostas. A pesquisa corroborou a
suposição inicial mediante a análise das informações obtidas por meio da
implementação típica do TDABC. A metodologia permite a mensuração dos recursos
necessários à execução das atividades planejadas e daqueles colocados à disposição da
entidade. Mediante o confronto dos resultados obtidos, verifica-se a falta, a adequação
ou o excesso de recursos – capacidade ociosa, o que permite ao gestor adotar as devidas
providências para que as atividades planejadas sejam executadas com um mínimo de
excesso ou gargalos ligados à capacidade mínima.The objective of this work was to demonstrate how the Time-Driving Activity- Based Costing (TDABC) methodology can contribute to measuring the human and material resources needed to implement the risk-based supervision system of the Comissão de Valores Mobiliários (CVM), the regulator of the Brazilian capital market. In order to achieve the best results, bibliographical, document and on-site research has been conducted: the bibliographical research focuses on the importance of adopting a model for organising and prioritising the activities of the Regulator and showing the main TDABC characteristics; the document research provides the basis for applying the methodology; and the on-site research provides data related to human resource distribution, cost allocation and mitigation actions. The on-site research was conducted via questionnaires submitted to the employees of the human resources, budget, corporate finance and risk management departments of the Regulator. The data collected has been used to apply the methodology and to make hypothesis simulations as proposed by TDABC. The research has confirmed the initial supposition through the analysis of the information supplied by the normal implementation of the TDABC. This methodology has made it possible to measure both the resources necessary for implementing the planned activities and the resources already available. According to the results obtained, resources can be verified as lacking, adequate or in excess – downtime, which allows management to adopt the best measures for the planned activities in order to optimize them without excesses or bottlenecks in minimum capacity.
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Ribeiro, Inês Catarina Teixeira. "Aplicação do modelo Time-Driven ABC na operação logística de uma empresa de retalho." Master's thesis, 2019. http://hdl.handle.net/1822/64635.
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Dissertação de mestrado em Engenharia de SistemasO retalho está em mudança. Hoje, mais do que nunca, as empresas estão a direcionar o seu negócio para abranger também o mercado online. Evidencia-se e espera-se que as lojas se tornem cada vez mais pequenas, exigindo que os processos logísticos sejam adequados a esta nova realidade e mais otimizados que nunca. Neste contexto, para conseguir o melhor desempenho possível, as empresas devem ter sistemas de controlo de custos bem desenvolvidos, adaptados às necessidades da organização e que lhes permitam operar com o menor custo possível e minimizando os desperdícios, quer sejam em recursos humanos, em tempo ou equipamentos. Além isso, é fundamental que estes modelos tenham a capacidade de se adaptar ao crescimento da empresa, sem existir a necessidade de desenhar por completo um novo modelo, o que revelaria um custo incomportável para a empresa. Este projeto de investigação teve por base o desenvolvimento de um modelo suportado no Time-Driven Activity Based Costing (TDABC) e realizou-se na loja IKEA de Braga, com o objetivo de calcular o custo da operação logística da loja e apurar as necessidades de recursos do departamento. Esta loja, de menor dimensão, comparada com as outras lojas do grupo sueco, poderá ser a realidade das futuras lojas IKEA, onde o espaço comercial será maioritariamente focado na área de exposição e as vendas provenientes, numa grande parte, dos canais online. Numa primeira fase do estudo, analisaram-se as atividades desenvolvidas na operação logística pela equipa de Inflow, de seguida calcularam-se as estimativas de tempo para desempenhar cada uma das atividades. Posteriormente procedeu-se à formulação das equações de tempo e por fim à comparação entre os resultados obtidos com a aplicação do TDABC e com o modelo utlizado na empresa. As conclusões retiradas deste estudo mostram que o modelo utilizado pela empresa não se encontra ajustado à realidade, e que os recursos existentes se encontram em sobrecarga. A logística é uma atividade onde existe trabalho “pesado” e, se aliado a esse fator ainda existir sobrecarga de trabalho, isso poderá traduzir-se rapidamente em baixas por doença profissional. O modelo desenvolvido pode ser utilizado pelo Team Leader do departamento de logística para compreender a necessidade de colaboradores, qual o custo de cada atividade logística e definir a equipa de acordo com as necessidades da operação.
Retail is changing. Today, more than ever, companies are targeting their business to take in, also, the online marketplace. They are evidenced and it is expected that the stores become smaller and smaller, demanding that logistics processes be adequate to this new reality and more optimized than ever. To achieve the best possible performance, companies must have, well-developed, the cost control systems, that should be tailored to the needs of the organization and which enables them to operate at the lowest possible cost and without waste, whether in human resources, time or equipment. In addition, it is essential that these systems do not prove to be an unbearable cost to the company and that their use is relatively simple. Regarding the updates, the model is expected to be able to adapt itself and follow the growth of the company, without the need to completely design a new model, which would reveal a high cost to the company. This research project was based on the development of a model supported by the study of Time-Driven Activity Based Costing (TDABC) conducted at the IKEA store in Braga, where it was intended to calculate the cost of the store's logistics activity and how the department's resources were allocated. This is a smaller store, compared to other stores of the Swedish group, but it is believed that this may be closer to the reality of the future IKEA stores, where the commercial space is mostly focused on the exhibition area and the volume of sales achieved comes largely from online sales. In a first phase of the study, the activities developed in the logistics operation by the Inflow team were analysed, then it was calculated the estimative time to perform each of the tasks. In the next phase the equations of time were formulated and, finally, we obtained the comparison of the results through the application of TDABC with the model used in the company. The conclusions drawn from this study show that the model used by the company isn’t adjusted to the reality, and that the existing resources are in overload, logistics is an activity where there is “heavy” work, if allied to this factor there is still work overload, that can translate quickly into sick leave by occupational disease. The developed model can be used by the Team Leader of the logistics department to understand the need of employees, the cost of each logistics activity and define the team according to the needs of the operation.
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Maluleke, Mashangu Justice. "Comparative analysis of activity based costing as an alternative to the traditional costing methods in SASSA." Diss., 2019. http://hdl.handle.net/10500/26798.
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Abstracts in English, Xhosa and AfrikaansThe South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued.
Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC.
Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ʼn uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ʼn alternatief vir en as ʼn proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ʼn Raamwerk word aanbeveel wat as ʼn grondslag kan dien vir die implementering van ABK.
College of Accounting Sciences
M. Phil. (Accounting Sciences)
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Santos, Isa Maria Marquês. "Apuramento de custos através do time-driven activity-based costing (TDABC) numa unidade de cuidados continuados e integrados com vista à criação de valor." Master's thesis, 2018. http://hdl.handle.net/10400.8/3779.
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Este projeto consiste em aplicar o Time-Driven Activity-Based Costing (TDABC) na Unidade de Cuidados Continuados Integrados (UCCI) da Batalha, com o objetivo de ser mais preciso no cálculo dos custos, para aumentar a criação de valor (resultados de saúde centrados no paciente por unidade de custo) da mesma. A metodologia TDABC aplicada à saúde permite identificar o custo por paciente, para cada condição clínica, no ciclo completo de cuidados (desde admissão até à alta), mapeando processos, atividades, recursos e tempo alocado. O modelo de custo foi desenvolvido em cooperação com os colaboradores da área clínica e de gestão da UCCI parceira.
Aplicaram-se métodos qualitativos e quantitativos envolvendo: três focus group e análise de dados clínicos para categorizar os diferentes graus de complexidade dos pacientes; observação estruturada do ciclo completo de cuidados; análise e tratamento de registos contabilísticos e cálculo de custos por paciente e atividade. Apesar das dificuldades encontradas, principalmente no que diz respeito à adaptação do sistema de contabilidade de gestão existente aos requisitos do TDABC, a implementação num ambiente real na referida UCCI foi bem-sucedida.
O modelo de custo representa um avanço importante para a UCCI, pois permite apurar o custo por paciente, de acordo com seu grau de complexidade. Embora aplicado a uma unidade específica de cuidados continuados, é possível replicar para unidades semelhantes, gerando informações valiosas para os gestores, legisladores e responsáveis pelo financiamento.
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Cierco, Agliberto Alves. "Uso de sistemas multidimensionais e algoritmos de data mining para implantação do método Time Driven Activity Based Costing (TDABC) em organizações orientadas por projectos." Doctoral thesis, 2015. http://hdl.handle.net/10071/13456.
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JEL: M150 e M410Quando o método ABC (Activity Based Costing) foi apresentado para o rateio de custos de actividades de processos gerenciais, representou uma profunda modificação em relação aos métodos anteriormente utilizados. Logo ficaram patentes as enormes vantagens que trazia assim como os desafios em implementálo. O método TDABC (Time Driven Activity Based Costing) surgiu devido justamente às dificuldades operacionais do uso do ABC. Ao invés do uso de estimativas, normalmente dadas pelo corpo de funcionários da empresa, do percentual de tempo gasto em cada actividade, o TDABC propõe duas fundamentais mudanças em relação ao seu predecessor. A primeira é que se considera um tempo de inactividade em relação ao total de horas potencialmente trabalhadas (idle time). A segunda é que será calculado o tempo gasto por hora de trabalho. Nesse caso, o gasto em cada actividade será conduzido multiplicando-se esse valor por hora pelo total de horas requerido por ela. O método TDABC gera um resultado fundamental na hora que for implantado em uma empresa. São as chamadas equações de tempo para cada actividade. Nessas equações, é calculado o tempo gasto em cada actividade diante de diferentes níveis de complexidade na execução dessa. Todo esse trabalho só é possível diante da existência de sistemas de gestão integrada ERP (Enterprise Resource Planning) que registram cada acção na empresa. Nessa tese de doutoramento há duas propostas relativas a implantação do TDABC em empresas: A primeira é que o acompanhamento dos tempos de actividades seja feito por um sistema de ERP associado a um sistema de Business Intelligence (BI) ao invés de um sistema simples de ERP. A segunda proposta é decorrente da primeira. Sugere-se o uso de algoritmos de data mining (principalmente os algoritmos de árvore de indução e de análise de conglomerados), presentes nos sistemas de BI, para a detecção de níveis de complexidade nas equações de tempo. Como razão para a primeira proposta mostramos que sistemas de ERP jamais foram planejados para a detecção de padrões entre os dados neles armazenados. Portanto, sozinhos, eles não poderiam detectar os níveis de complexidade existentes na execução de uma mesma actividade. Para a segunda proposta mostramos que em organizações orientadas por projectos, ou que tenham departamentos que elaborem projectos e possam ser considerados como análogos a estas, a escala do número de actividades e seus dados gerados é tão ampla que gera a necessidade de um sistema automático de detecção de níveis de complexidade nessas actividades. A construção desses objectivos nessa tese segue a seguinte ordem: Primeiro é elaborada uma revisão do método ABC e as razões que levaram ao modelo subsequente TDABC. Em seguida apresenta-se também os conceitos de gerenciamento de projectos e Business Intelligence, notadamente a arquitectura multidimensional de dados e os algoritmos de data mining, introduzindo-se a maneira com que BI possibilita a diferenciação em níveis de complexidade nas equações de tempo. Para tanto faz-se uma introdução à linguagem MDX (Multidimensional Expression) de construção de relatórios em BI. Também se mostra, através de uma introdução aos sistemas de ERP, que esse tipo de sistema sozinho não viabilizaria esse tipo de resultado. Como forma de ilustrar todos esses conceitos é relatada a experiência de colecta de dados de actividades em projectos desenvolvidos em três organizações e a aplicação de BI para a geração das equações de tempo sobre esses dados.
ABC (Activity Based Cost) method was introduced in order to organize the way costs should be partitioned among enterprise management activities, and caused a deep change in the way this division used to be made. Soon it became quite clear the huge advantages of employing such method and the challenges associated with it. The TDABC method (Time Driven Activity Based Cost) was designed to overcome the operational difficulties in using ABC. Rather than employing estimates provided by the company employees, concerning the time spent on each management activity, TDABC suggest two pivotal changes in comparison with its predecessor. First, TDABC considers an idle time regarding the potential total time available for work. Second, TDABC calculates the cost spent per work hour. Therefore, the overall activity cost is reached by simple multiplication of this cost per hour by the number of work hours required by the activity. TDABC produces a fundamental output when it is employed in a company. It is the set of time equations for the management activities. Through these equations, it is possible to calculate the time spent in each activity considering also their different levels of complexities. This result is possible only due to ERP (Enterprise Resource Planning) systems that record every action being performed within the company. In this thesis, it is suggested two main initiatives concerning the usage of TDABC in enterprises. The first one is to employ a Business Intelligence (BI) system associated with an ERP system in order to track the time spent on the management activities. The second initiative is a consequence of the first. It is suggested the usage of Data Mining algorithms (mainly the algorithms for cluster analysis), available in BI suites, for the detection of the complexities levels within the time equations. As justification for the first initiative, it is shown that ERP systems were never designed to detect patterns within their databases. Therefore, without a BI module, it would be quite cumbersome for an ERP system to detect complexity levels in executing a management activity. For the second initiative, it is shown that an average enterprise produces a large-scale number of management activities, and tracking these activities generates a huge amount of data. The volume of information makes impossible to realize the levels of complexities inside the time equations without an automatic procedure to support it. The first part of this work is oriented to introduce a revision of the ABC and TDABC methods. Later, it is introduced the concepts of projects and project management. It is also presented some concepts about Business Intelligence systems and the multidimensional data architecture. The work also introduces the data mining algorithms that make available the detection of the complexity levels in management activities. It is also introduced the MDX( Multidimensional Expression ) language for building reports in BI systems as way to generate the proper sets of data for such detection. It is then reinforced the difficulties to perform this type of analysis in pure ERP systems. In order to illustrate these results it is reported a case study performed in three project management companies and the BI generation of time equations.
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Clemente, Paulo André Pereira. "Management accounting and control systems in healthcare: a systematic literature review." Master's thesis, 2019. http://hdl.handle.net/10362/69488.
Full textAbstract:
The healthcare sector is facing major environmental changes and increasing costs. These are creating new challenges and requiring new methodologies to assure quality performance and financial sustainability for medical institutions.
Therefore, this study aims at systematically reviewing literature on management accounting and control (MA&C), in particular activity-based costing (ABC), balanced scorecard (BSC), time-driven activity-based costing (TDABC) and total quality management (TQM) in healthcare.
Results show considerable research conducted on these topics, mostly originating in Europe and North America, despite a lot of TQM articles originating from Asia. The majority of the articles included are research articles, mostly collecting data from secondary data, interviews and surveys.
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Bueno, Vinicius Giunta. "Management accounting field lab - implementation of a costing system for the hybrid organization semear bipp." Master's thesis, 2021. http://hdl.handle.net/10362/122614.
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A consulting project developed during a four-month period aimed at implementing managerial accounting tools such as a costing system for a Portuguese Hybrid called Semear BIPP was used with excel worksheets. The tool is easily updated and can support managers’ decision-making processes in a timely and accurate manner. In order to have a better understanding of the costs, a model that was tailored regarding each business unit specificity was provided. A single overhead rate using a Traditional Costing System was implemented for the charity business, and a Time Driven Activity Based Costing System was implemented for the commercial business.
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Wang, Yi-Wei, and 王漪薇. "Do Non-Food Costs Matter for Menu’s Profitability? A Cross-National Comparison for Integrating Time-Driven Activity-Based Costing and Menu Engineering in theme restaurant." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/17160163399622066458.
Full textAbstract:
碩士國立臺灣師範大學
運動休閒與餐旅管理研究所
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Due to increase of wages, rent and energy, a restaurant wants to run forever is getting more and more difficult. The purpose of this paper is to use a revised menu engineer-integrating menu engineer (ME) and time-driven activity-based costing (TDABC) to analyze the profitability of menu items. Most of the studies use ME or ABC to analyze the undistributed cost of the menu item. To my best knowledge, there is no one study utilizing TDABC and ME to analyze menu items’ profit. This paper collects the operational and cost data for menu items from 2014 from a restaurant in New Taipei City and a restaurant in Tenerife, Spain. Interviews, direct observations and documentation collection were used to collect the data. TDABC uses time equations to estimate the time spent on each activity. The results offer manager a relatively accurate picture of menu item’s cost structure. Incorporating TDABC and advanced menu engineering could increase more than 10% profit of the restaurant based on the simulated improvement recommendation from ME/TDABC. Beside food cost, labor cost and the other operating expenses are the most considerable determinants from the profit perspective using the multiple regression analysis. It is better to applied TDABC/ME during the slow season, it has more effective result.
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Castanheta, Soraia Patrícia da Silva. "A aplicação de um sistema de custeio baseado nas atividades e no tempo numa empresa da indústria alimentar." Master's thesis, 2020. http://hdl.handle.net/10316/94725.
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Relatório de Estágio do Mestrado em Gestão apresentado à Faculdade de EconomiaEste relatório visa descrever o trabalho desenvolvido numa empresa da indústria alimentar, ao abrigo do estágio curricular realizado no âmbito do mestrado em Gestão na Faculdade de Economia da Universidade de Coimbra. O objetivo principal fazer uma abordagem teórica sobre os sistemas de custeio baseados nas atividades, com o exemplo prático da aplicação na empresa onde foi feito o estágio. No contexto atual de globalização e inovação tecnológica é fundamental que as empresas, em especial no setor industrial, se adaptem rapidamente às mudanças que o mercado impõe, paralelamente com uma gestão sustentada na rendibilidade dos seus investimentos, produtos, clientes e processos, que só é possível com decisões estratégicas assentes em informação fiável. Os sistemas de custeio baseado nas atividades, o convencional (activity based costing) e o mais recente, sistema de custeio baseado nas atividades e no tempo (time-driven activity-based costing), têm demonstrado ser uma ferramenta importante para o controlo de custos e no apoio à tomada de decisão nas organizações. A aplicabilidade do sistema de custeio baseado nas atividades convencional tem demonstrado ser morosa e de manutenção complexa, com custos elevados tal como o uso intensivo de recursos, humanos e tecnológicos. É neste contexto que é introduzido o fator tempo neste sistema de custeio, através do uso de indutores de tempo (time drivers). A aplicação do modelo de custeio baseado nas atividades e no tempo na organização Ondazul, permitiu um conhecimento detalhado da atividade produtiva no setor de demolhado e ultracongelado tal como criou a base para melhoria dos mecanismos internos em termos de controlo de custos, que poderão no futuro ser alargados a toda a organização.
This report aims to describe the work developed in a food industry company, under the curricular internship carried in the framework of the Master of Management at the Faculty of Economics of the University of Coimbra. The main goal is to discuss the theoretical framework on activity-based costing systems with a practical example of que model applied to the organization where the internship took place. In the current context of globalization and technological innovation is fundamental that companies, especially in the industrial sector, rapidly adapt to the changes the market imposes, in parallel with sustainable management in the profitability of their investments, products, clients and processes, which is only attainable with strategic decisions rooted on liable information. The costing systems based on activities, conventional activity-based costing, and the most recent, time-driven activity-based costing, have shown to be an important tool to control costs and to support decision making in organizations. The applicability of the conventional activity-based cost system has proven to be time-consuming and with high maintenance costs and great use of human and technological resources. In this regard it is introduced the time factor to the costing system, through use of time drivers. The application of the time-driven activity based model in Ondazul organization, allowed a detailed knowledge of the manufacturing activities in the desalted and deep-frozen sector as well as created the foundation to enhancement of the internal mechanisms regarding cost control, that in the future might be extended to the entire organization.
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Vieira, Maria Carolina Paraíso. "A utilização do Time-Driven Activity-Based Costing como base do apuramento do valor criado numa perspetiva multidimensional: o caso de uma empresa prestadora de serviços de contabilidade." Master's thesis, 2018. http://hdl.handle.net/10400.8/3702.
Full textAbstract:
Nos últimos anos as empresas prestadoras de serviços têm assumido um papel cada vez mais relevante na economia portuguesa. De acordo com Dalci et al. (2010), a análise de rendibilidade do cliente permite às empresas de serviços entender quais são os clientes mais lucrativos e quais não são, possibilitando a tomada de decisões mais assertivas quanto à rentabilidade organizacional geral.
Perante este contexto, considerou-se relevante desenvolver um projeto cujo propósito se prendesse com o auxílio a uma empresa prestadora de serviços de contabilidade e de gestão comercial na análise do seu negócio através da criação de um modelo que lhe permitisse apurar qual o valor criado pelos objetos de custo, tais como, serviços, clientes, recursos, processos e atividades, numa perspetiva multidimensional.
A informação necessária à realização deste trabalho foi reunida com recurso à observação participante e à contribuição obtida junto das colaboradoras da empresa, que possibilitaram o conhecimento do negócio e do processo de execução das tarefas, razão pela qual esta pesquisa é considerada qualitativa. Realizada uma revisão da literatura, considerou-se pertinente a criação de um modelo baseado no Time-Driven Activity-Based Costing (TDABC), que pode revelar-se uma ferramenta bastante útil para o suporte das decisões de gestão. Posto isto, foram reunidos dados quanto aos recursos disponíveis e aos custos dos mesmos, foi apurada a capacidade prática, foi calculado o custo unitário de cada grupo de recursos, determinaram-se os processos e o tempo necessário à sua realização e, por fim, definiram-se as equações de tempo.
Neste estudo foi apurada uma capacidade prática de 87%, e concluiu-se que dos três grupos de clientes criados, o menos lucrativo é o que concentra o maior número de clientes. Corroborou-se ainda a tese de que o TDABC é uma ferramenta extremamente proveitosa, por viabilizar uma análise multidimensional do negócio, e onde é claramente identificável a rendibilidade dos processos, dos serviços e dos clientes. Pela sua aplicação, concluiu-se ainda que é necessário rever o valor das avenças cobradas aos clientes para que se pratiquem preços equitativos, assim como reajustar os processos ou recursos utilizados na execução dos mesmos para maximizar a utilização da capacidade instalada.