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

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Corbey, Michael. "Time-Driven Activity-Based Costing." Maandblad Voor Accountancy en Bedrijfseconomie 82, no. 11 (November 1, 2008): 477–84. http://dx.doi.org/10.5117/mab.82.12839.

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De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei surveys blijkt dat ABC slechts door een relatief gering aantal bedrijven wordt toegepast. Dit artikel bespreekt mogelijke verklaringen van deze paradox door in te gaan op de essentie van ABC, onder welke omstandigheden succesvolle toepassingen mogelijk geacht werden en wat dan precies verbeterd zou worden in de bedrijfsvoering dankzij ABC. Time-Driven Activity-Based Costing (TDABC) is het antwoord van Kaplan en Anderson (2004; 2007) op de ABC-paradox. Het blijkt dat TDABC in essentie een tweetal nuances aanbrengt ten opzichte van ABC, de ene nuance heeft te maken met complexiteit, de andere met capaciteit. Dat deze beide problemen bestonden, was bekend in de diverse genres literatuur. De conclusie van dit artikel is, dat een reductie van complexiteit ten opzichte van ABC in de praktijk waarschijnlijk wel verwacht mag worden. De aanpassingen met betrekking tot capaciteit die TDABC voorstelt, waren weliswaar nodig, maar zijn niet voldoende.

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2

Barros, Rúben Silva, and Ana Maria Dias Simões da Costa Ferreira. "Time-driven activity-based costing." Qualitative Research in Accounting & Management 14, no. 1 (April 18, 2017): 2–20. http://dx.doi.org/10.1108/qram-10-2015-0095.

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Purpose By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company. Design/methodology/approach To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector. Findings The authors’ experience allows them to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. The authors argue that this happens for two reasons. First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors. Research limitations/implications The designed model is compared to other models presented in the literature. Practical implications This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations. Originality/value As the TDABC literature has been mostly focused on examples of service companies, the authors examine the technical suitability and the complexity of TDABC in manufacturing companies.

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3

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

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4

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

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5

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

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6

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

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7

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

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8

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

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9

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

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ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps resources to activities and finally to products. We demonstrate that ABC aggregates resource-to-activity information by resources (columns), while TDABC selects partitions of activity-by-resource information. Our numerical experiment shows that TDABC is more accurate than ABC when traceability of resources to activities is high and activity traceability to products is low, while ABC is more accurate when activities are more traceable to products, irrespective of the level of resource traceability to activities. Finally, we examine the impact of hybridizing an ABC (TDABC) system with TDABC (ABC). We find that adding one ABC element into a TDABC system usually improves accuracy. However, adding one TDABC element into an ABC system usually substantially degrades accuracy. Data Availability: The simulated datasets are available from the first author on request.

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10

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

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11

Battistella Luna, Marina, and Antônio Cezar Bornia. "Time-driven activity based costing: A comparative study with the activity based costing." Revista Gestão da Produção Operações e Sistemas 12, no. 2 (June 1, 2017): 220–38. http://dx.doi.org/10.15675/gepros.v12i2.1652.

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12

Zamrud, N. F., and M. Y. Abu. "COMPARATIVE STUDY: ACTIVITY BASED COSTING AND TIME DRIVEN ACTIVITY BASED COSTING IN ELECTRONIC INDUSTRY." Journal of Modern Manufacturing Systems and Technology 4, no. 1 (March 27, 2020): 68–81. http://dx.doi.org/10.15282/jmmst.v4i1.3840.

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

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13

Vedernikova, Olga, Lorena Siguenza-Guzman, Johanna Pesantez, and Rodrigo Arcentales-Carrion. "Time-Driven Activity-Based Costing in the Assembly Industry." Australasian Business, Accounting & Finance Journal 14, no. 4 (2020): 3–23. http://dx.doi.org/10.14453/aabfj.v14i4.2.

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

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14

Stouthuysen, Kristof, Kevin Schierhout, Filip Roodhooft, and Evelien Reusen. "Time-driven activity-based costing for public services." Public Money & Management 34, no. 4 (June 11, 2014): 289–96. http://dx.doi.org/10.1080/09540962.2014.920202.

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15

Malinić, Slobodan, and Mirjana Todorović. "Conceptual basis of time-driven activity based costing." Ekonomika preduzeca 59, no. 3-4 (2011): 206–13. http://dx.doi.org/10.5937/ekopre1104206m.

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16

Najjar, Peter A., Matt Strickland, and Robert S. Kaplan. "Time-Driven Activity-Based Costing for Surgical Episodes." JAMA Surgery 152, no. 1 (January 1, 2017): 96. http://dx.doi.org/10.1001/jamasurg.2016.3356.

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17

McCreary, Dylan L., Melissa White, Sandy Vang, Brad Plowman, and Brian P. Cunningham. "Time-Driven Activity-Based Costing in Fracture Care." Journal of Orthopaedic Trauma 32, no. 7 (July 2018): 344–48. http://dx.doi.org/10.1097/bot.0000000000001185.

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18

Coners, André, and Gerrit von der Hardt. "„Time-driven activity-based costing: Motivation und anwendungsperspektiven“." Controlling und Management 48, no. 2 (April 2004): 108–18. http://dx.doi.org/10.1007/bf03251401.

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19

Yun, Brian J., Anand M. Prabhakar, Jonathan Warsh, Robert Kaplan, John Brennan, Kyle E. Dempsey, and Ali S. Raja. "Time-Driven Activity-Based Costing in Emergency Medicine." Annals of Emergency Medicine 67, no. 6 (June 2016): 765–72. http://dx.doi.org/10.1016/j.annemergmed.2015.08.004.

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20

Deal, Nathan S., Parikshet A. Babber, and Nikhil G. Thaker. "Time-Driven Activity-Based Costing in Emergency Medicine." Annals of Emergency Medicine 68, no. 6 (December 2016): 785–86. http://dx.doi.org/10.1016/j.annemergmed.2016.07.031.

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21

Hakim, Tito IM Rahman. "Activity-Based Costing and Its Derivatives and Significance in the Cutting-Edge Environment." TIJAB (The International Journal of Applied Business) 2, no. 2 (February 26, 2019): 107. http://dx.doi.org/10.20473/tijab.v2.i2.2018.107-122.

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The purpose of this article is to explore activity-based costing with its derivative, that is time-driven activity-based costing and fuzzy time-driven activity-based costing via some relevant researches and observe significance of this systems in sophisticated business environment. Activity-based costing is a costing system with two phases that track cost from activity to product. The emergence of activity-based costing is driven by irrelevance calculation of traditional costing system that cause information distortion. Therefore, activity-based costing emerges as a alternative problem solving of this distortion. But activity-based costing as a system has its drawbacks. These drawbacks try to be covered later with the emergence of model development of former activity-based costing. Through time-driven activity-based costing, activity-based costing that previously complex and expensive become simpler and more economic. Subsequently, through uzzy time-driven activity-based costing, calculation of time-driven activity-based costing that previously in-absolute and ambiguity become less. Through three tradeoff analysis, that is cost-benefit, complexity-simplify, and first-secondary, it is known that activity-based costing and its derivative still have a great significance in business environment that full of sophistication and recency.

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22

유시몬. "The Shifting Effect from Activity-Based Costing to Time-Driven Activity-Based Costing on Firm’s Performance." Tax Accounting Research ll, no. 38 (December 2013): 121–45. http://dx.doi.org/10.35349/tar.2013..38.007.

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23

Kont, Kate-Riin, and Signe Jantson. "Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?" Evidence Based Library and Information Practice 6, no. 4 (December 15, 2011): 107. http://dx.doi.org/10.18438/b8gg8z.

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Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of both methods to determine which of these two is suitable for application in university libraries. Methods – This paper reviews and summarizes the literature on cost accounting and costing practices of university libraries. A brief overview of the history of cost accounting, costing, and time and motion studies in libraries is also provided. The ABC and the TDABC method, designed as a revised and easier version of the ABC by Kaplan and Anderson (Kaplan & Anderson 2004) at the beginning of the 21st century, as well as the adoption and adaptation of these methods by university libraries are described, and their strengths and weaknesses, as well as their suitability for university libraries, are analyzed. Results – Cost accounting and costing studies in libraries have a long history, the first of these dating back to 1877. The development of cost accounting and time and motion studies can be seen as a natural evolution of techniques which were created to solve management problems. The ABC method is the best-known management accounting innovation of the last 20 years, and is already widely used in university libraries around the world. However, setting up an ABC system can be very costly, and the system needs to be regularly updated, which further increases its costs. The TDABC system can not only be implemented more quickly (and thus more cheaply), but also can be updated more easily than the traditional ABC, which makes the TDABC the more suitable method for university libraries. Conclusion – Both methods are suitable for university libraries. However, the ABC method can only be implemented in collaboration with an accounting department. The TDABC method can be tested and implemented by separate departments, and thus can contribute to the provision of better and more effective library services at lower costs. However, the involvement of experts in costing and accounting is recommended.

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24

Sarokolaei, Mehdi Alinezhad, Mohsen Saviz, Mehdi Fathi Moradloo, and Najmeh Soleimani Dahaj. "Time Driven Activity based Costing by Using Fuzzy Logics." Procedia - Social and Behavioral Sciences 75 (April 2013): 338–45. http://dx.doi.org/10.1016/j.sbspro.2013.04.038.

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25

Park, Yonpae, Sungwoo Jung, and Yousef Jahmani. "Time-Driven Activity-Based Costing Systems for Marketing Decisions." Studies in Business and Economics 14, no. 1 (April 1, 2019): 191–207. http://dx.doi.org/10.2478/sbe-2019-0015.

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AbstractThe activity-based costing (ABC) systems emerged as a management accounting innovation in the mid-1980s in response to dissatisfaction with traditional management accounting techniques and heightened international competition. Although ABC provides many advantages for managerial decision making, ABC tends to be outdated due to its limitations and is substituted by the time-driven activity-based costing (TDABC) systems. TDABC requires estimates of only two parameters: how much it costs per time unit of capacity to supply resources to activities and how much time it takes to perform each activity. TDABC allows incorporation of variation in the time demands made by different types of processes and consequently the representation of all possible combinations of activities that a process performs. This paper uses TDABC to calculate marketing costs and describes TDABC as a useful technique to reduce marketing resource costs and to support effective marketing decision making in various contexts such as marketing processes restructuring, marketing mix choices, customer profitability and price differentiation for customer classes.

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26

Klimaitienė, Rūta, and Rolandas Kundzelevičius. "Implementationof time-driven activity-based costing in weaving servicecompany." Science and Studies of Accounting and Finance: Problems and Perspectives 14, no. 1 (December 29, 2020): 24–34. http://dx.doi.org/10.15544/ssaf.2020.03.

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27

Sayed, Ellen N., Sa’ad Laws, and Basim Uthman. "Using Time-Driven Activity-Based Costing to Implement Change." Medical Reference Services Quarterly 36, no. 3 (July 3, 2017): 253–65. http://dx.doi.org/10.1080/02763869.2017.1332162.

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28

Tibor, Laura C., Stacy R. Schultz, Ronald Menaker, Bradley D. Weber, Jay Ness, Paula Smith, and Phillip M. Young. "Improving Efficiency Using Time-Driven Activity-Based Costing Methodology." Journal of the American College of Radiology 14, no. 3 (March 2017): 353–58. http://dx.doi.org/10.1016/j.jacr.2016.11.014.

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29

Shankar, Prasad R., Shireen E. Hayatghaibi, and Yoshimi Anzai. "Time-Driven Activity-Based Costing in Radiology: An Overview." Journal of the American College of Radiology 17, no. 1 (January 2020): 125–30. http://dx.doi.org/10.1016/j.jacr.2019.07.010.

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30

Jalalabadi, Faryan, Allen Milewicz, Sohail Shah, Larry Hollier, and Edward Reece. "Activity-Based Costing." Seminars in Plastic Surgery 32, no. 04 (October 22, 2018): 182–86. http://dx.doi.org/10.1055/s-0038-1672208.

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AbstractCost allocation for health care professionals can be an enigma within the health care system. Activity-based costing (ABC) is an accounting tool that allocates costs incurred through a company's practice of providing goods and services to the consumer. ABC can provide insight into inefficiencies across the supply chain and unlock excess capacity. This, in turn, can drive services provided toward generating more value for the hospital system. ABC can be tailored to focus upon a unit of measurement that holds value as it pertains to production. With time-driven ABC (Td-ABC), we look to use the advantages of both the fee-for-service and capitation model to transition to a value-based system. Providers are rewarded based on efficiencies and successful outcomes in patient care while disincentivizing poor outcomes and superfluous volume/expenditures. ABC, however, does not come without its own risks and disadvantages, and the user must exercise caution in applying this cost-allocating tool to avoid detriment to its practice. A review of the literature was conducted to analyze the implementation, medical application, and advantages and disadvantages of Td-ABC.

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31

Pollard, Matthew E., Aaron A. Laviana, Alan L. Kaplan, Casey Pagan, and Christopher S. Saigal. "Time-Driven Activity-Based Costing Analysis of Urological Stone Disease." Urology Practice 5, no. 5 (September 2018): 327–33. http://dx.doi.org/10.1016/j.urpr.2017.08.007.

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32

Bagherpour, Morteza, Afshin Kamyab Nia, Mehdi Sharifian, and Mohammad Mahdavi Mazdeh. "Time-driven activity-based costing in a production planning environment." Proceedings of the Institution of Mechanical Engineers, Part B: Journal of Engineering Manufacture 227, no. 2 (December 14, 2012): 333–37. http://dx.doi.org/10.1177/0954405412464484.

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33

Meddaoui, Anwar, and Driss Bouami. "Cost modelling in maintenance using time-driven activity-based costing." International Journal of Productivity and Quality Management 12, no. 3 (2013): 247. http://dx.doi.org/10.1504/ijpqm.2013.056148.

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34

Cidav, Z., J. Mo, M. Hornbrook, V. Sun, E. Ercolano, R. Weinstein, M. Grant, and R. Krouse. "PNS149 COSTING A TELEHEALTH PROGRAM FOR OSTOMY MANAGEMENT USING TIME-DRIVEN ACTIVITY-BASED COSTING." Value in Health 23 (May 2020): S311—S312. http://dx.doi.org/10.1016/j.jval.2020.04.1149.

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35

Fitriasari, Dewi, and Naoko Kawahara. "The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia." Binus Business Review 11, no. 2 (July 31, 2020): 141–48. http://dx.doi.org/10.21512/bbr.v11i2.5869.

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The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups. The researchers applied a qualitative simulation method. The data were taken from actual regulatory data of wage and salary from the local government of Jakarta. The other data were simulated data based on a software development process for a small startup. The result indicates that the TDABC can assist the company to trace its performance and costs. Additional factors in implementing the costing system are provided for further research and practical considerations in adopting the costing system.

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36

Zaini, S. N. A. M., and M. Y. Abu. "Development a new costing structure for palm oil industry using time driven activity based costing." Journal of Physics: Conference Series 1529 (May 2020): 052034. http://dx.doi.org/10.1088/1742-6596/1529/5/052034.

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37

Mohd Zaini, Sri Nur Areena, and Mohd Yazid Abu. "Development a new costing structure using time driven activity-based costing for palm oil plantation." International Journal of Engineering Technology and Sciences 7, no. 1 (January 14, 2021): 11–25. http://dx.doi.org/10.15282/http://dx.doi.org/10.15282/ijets.http://dx.doi.org/10.15282/ijets.7.1.2020.10027.1.2020.1002.

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Palm oil is one of the world's most traded farming commodities. The Malaysian palm oil industry is without a doubt to the nation's pride. However, there are few problems currently happen in this plantation which are no establishment of time equation to interpret deviation of activities, the rate establishment did not properly illustrate the correlation between supplied resources and practical capacity, and the manager did not have a tool to monitor the unused capacity. The aim of this work is to develop a new costing structure for a better accuracy specifically at nursery. Time-driven activity-based costing (TDABC) was applied because it can effectively measure the time efficiency, accurately identifies the idle capacity and separately lists the used and unused capacity. It also provides more comprehensive understanding of practical resources and its associated costs while measuring processes and encouraging quality improvement. The plantation located at Pahang which has three main divisions and this work was focussing on nursery only. This work found that a precise process mapping for nursery was developed to understand their specific sequence which contributes to time equations. Subsequently, the total used capacity and capacity cost rate (CCR) for pre-nursery was successfully developed with 98220 minutes and 0.168 RM/minute respectively. Eventually, the manager can observe that actually the unused capacity was 37515.31 min which can be used to systematically develop the capacity planning on the pre-nursery.

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38

Misono, Alexander S., Rahmi Oklu, and Anand M. Prabhakar. "Time-Driven Activity-Based Costing Trumps Traditional Cost Accounting for Radiologists." American Journal of Roentgenology 204, no. 2 (February 2015): W217. http://dx.doi.org/10.2214/ajr.14.13258.

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39

Raveendran, Lucshman, Darius Bagli, Fardod O’Kelly, Robert DiCesare, Kornelia Twardowski, David During, Myla E. Moretti, and Martin Koyle. "Time Driven Activity Based Costing of Management Pathways for Vesicoureteral Reflux." Urology Practice 8, no. 1 (January 2021): 30–35. http://dx.doi.org/10.1097/upj.0000000000000159.

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40

McClintock, Tyler R., Mahek A. Shah, Steven L. Chang, and George E. Haleblian. "Time-Driven Activity-Based Costing in Urologic Surgery Cycles of Care." Value in Health 22, no. 7 (July 2019): 768–71. http://dx.doi.org/10.1016/j.jval.2019.01.018.

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41

Liu, Yingna, Ines Luciani-Mcgillivray, Maryfran Hughes, Ali S. Raja, Robert S. Kaplan, and Brian J. Yun. "Time-Driven Activity-Based Costing of Emergency Department Postdischarge Nurse Calls." Journal of Healthcare Management 65, no. 6 (November 2020): 419–28. http://dx.doi.org/10.1097/jhm-d-19-00128.

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42

Heaton, Heather A., David M. Nestler, William J. Barry, Richard A. Helmers, Mustafa Y. Sir, Deepi G. Goyal, Derek A. Haas, Robert S. Kaplan, and Annie T. Sadosty. "A Time-Driven Activity-Based Costing Analysis of Emergency Department Scribes." Mayo Clinic Proceedings: Innovations, Quality & Outcomes 3, no. 1 (March 2019): 30–34. http://dx.doi.org/10.1016/j.mayocpiqo.2018.11.004.

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43

Moningi, Shalini, Shane Mesko, Amy Catherine Moreno, Matthew S. Ning, Thomas A. Aloia, Seungtaek Choi, Melenda Jeter, et al. "Time driven activity-based costing methods used in radiation oncology clinics." Journal of Clinical Oncology 37, no. 27_suppl (September 20, 2019): 79. http://dx.doi.org/10.1200/jco.2019.37.27_suppl.79.

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79 Background: Since 2010 The University of Texas MD Anderson Cancer Center (UTMDACC) has been using Time Driven Activity Based Costing (TDABC) to assist in tracking and quantifying changes made to clinical processes to improve efficiency of patient care delivery. Radiation Oncology (RO) providers have recently utilized this method to assist in the growing clinical patient volumes and increasing enrollment in clinical trials. UTMDACC contains disease specific multi-disciplinary centers with separate clinics for different disciplines. Resources are limited which can affect clinical providers’ ability to meet the needs of increasing patient volumes. Implementing efficient clinic work flow models will allow clinicians to provide excellent quality of clinical care even with limited resources. Methods: Standard disease-site specific note templates were created and implemented throughout the entire RO department. Additionally, standardized roles for medical assistants, residents, physician assistants (PAs), attending physicians and nurses were implemented to minimize duplication of responsibilities. Using TDABC methodology, process maps for pre and post implementation pathways were created to illustrate areas of change and possible benefit. Results: Process maps were compared for new consult and follow up and on treatment patient visits. Process times for these patient care visits were compared pre- and post-implementation of templates and clinical roles. Time savings of 110, 18 and 34 minutes were observed for consult visits, follow up visits and on-treatment visits when comparing current to baseline process maps. Conclusions: Standardization of note templates and roles for all members of the care team has led to improvements in process flow and efficiency in the RO clinic setting. Our findings suggest that further implementation of TDABC methodology by having all providers work at the top of their license could can improve clinical efficiency and patient care. Further metrics with a larger sample size is recommended to validate our results. [Table: see text]

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Öker, Figen, and Hümeyra Adigüzel. "Time-driven activity-based costing: An implementation in a manufacturing company." Journal of Corporate Accounting & Finance 22, no. 1 (October 29, 2010): 75–92. http://dx.doi.org/10.1002/jcaf.20646.

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Gonzalez, Martha, Heather Nachtmann, and Edward Pohl. "Time-driven activity-based costing for health care provider supply chains." Engineering Economist 62, no. 2 (December 2, 2016): 161–79. http://dx.doi.org/10.1080/0013791x.2016.1264035.

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Thaker, N. G., A. Agarwal, T. J. Pugh, U. Mahmood, A. B. Guzman, J. R. Incalcaterra, T. K. Bathala, et al. "Quality Improvement in Prostate Brachytherapy Using Time Driven Activity Based Costing." International Journal of Radiation Oncology*Biology*Physics 93, no. 3 (November 2015): E503. http://dx.doi.org/10.1016/j.ijrobp.2015.07.1832.

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Bank, D. E., and T. McIlrath. "13: Utilizing Time-Driven Activity-Based Costing in the Emergency Department." Annals of Emergency Medicine 54, no. 3 (September 2009): S5. http://dx.doi.org/10.1016/j.annemergmed.2009.06.033.

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Öker, Figen, and Hümeyra Adıgüzel. "Time-Driven Activity-Based Costing: An Implementation in a Manufacturing Company." Journal of Corporate Accounting & Finance 27, no. 3 (February 15, 2016): 39–56. http://dx.doi.org/10.1002/jcaf.22144.

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Oraby, Salah. "A Guide to Implementation of Time- Driven Activity -Based Costing in Saudi Electronic University." International Journal of Business and Management 16, no. 1 (December 24, 2020): 68. http://dx.doi.org/10.5539/ijbm.v16n1p68.

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This research proposes a guide to implementation of time- driven activity -based costing (TDABC) in Saudi Electronic University (SEU) as an alternative to the traditional costing systems. It is worth mentioning that the cost accounting system should support mission and vision of the university by detecting any idle capacity and providing relevant information for rational decision-making as well as improving the quality of services provided to students and finally managing SEU’s resources efficiently and effectively. According to Saudi’s vision 2030, public universities in Saudi Arabia should act on both of revenue side and cost side. In the current costing system of SEU, there are no cost pools at colleges’ level, at academic departments’ level, at courses’ level, as well as at students’ level. Rather cost pools found at university’ level only. Therefore, the current costing system provides neither information on unit cost per student at any academic program nor information on the unused capacity at any resource centers. Despite the fact that TDABC theoretically overcomes the criticism to both traditional costing system that uses direct labor or machine hours as a cost driver and the traditional activity- based costing (ABC that uses many transactions cost drivers to allocate overhead costs to cost objects. The implementation of TDABC is still challenging particularly in universities by using the time as the primary cost driver for allocating resource costs to final cost objects in academic programs especially the human labor is considered the main resource in universities. The proposed guide to implementation TDABC provided SEU’s management information, including but not limited to, the average actual unit cost per student in each academic program either per semester, or per year, comparing actual fees students paid in each academic program to the actual average unit cost in each academic program to determine whether SEU covers all costs. In addition, comparing the average unit cost per student among all academic programs and investigating reasons of variations. The guide helps management determine the unused capacity in each resource center as well as preparing budgets of all resource centers accurately based on the actual used capacity.

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Niñerola, Angels, Ana-Beatriz Hernández-Lara, and Maria-Victoria Sánchez-Rebull. "Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field." Healthcare 9, no. 9 (August 27, 2021): 1113. http://dx.doi.org/10.3390/healthcare9091113.

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The cost of health is a recurrent topic that has generated much research, as it affects all of society. Both public and private agents need to know the real cost of treatments, services, and products for decision-making. This article aims to compare the use and research impact of two cost systems widely used in health: ABC and TDABC, which is an evolution of ABC. For doing so, a bibliometric review in Scopus and Medline was carried out encompassing the years 2009–2019. The results show a great increase in publications using TDABC, while publications on ABC stabilized. On the other hand, the TDABC articles presented higher research impacts in traditional and alternative metrics. Articles on TDABC are more frequently cited, published in better journals, and more visible in academic social networks. The findings suggest that scholars and practitioners should focus on TDABC rather than ABC for addressing cost in health for its simplicity, projection, and research opportunities.

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