Aplicación de time-driven activity-based costing en la producción de componentes de automóvil

Time-Driven Activity-Based Costing (TDABC) was put forward by Kaplan and Anderson in 2004 to improve Activty-Based Costing (ABC). TDABC was designed to be simpler and more powerful than ABC, by means of better modeling of processes thanks to time equations. This paper describes a real implementation...

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Bibliographic Details
Main Authors: Ruiz de Arbulo López, Patxi, Fortuny Santos, Jordi, Vintró Sánchez, Carla, Basañez Llantada, Aitor
Format: Text Resource
Language:English
Subjects:
ABC
Accounting
Activity
Case study
Comptabilitat de costos
Cost
Cost accounting
Economia i organització d'empreses
Time equation
Time-driven
Àrees temàtiques de la UPC
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Summary:Time-Driven Activity-Based Costing (TDABC) was put forward by Kaplan and Anderson in 2004 to improve Activty-Based Costing (ABC). TDABC was designed to be simpler and more powerful than ABC, by means of better modeling of processes thanks to time equations. This paper describes a real implementation of TDABC and its determinants and, by means of tools used to analyze the adoption and success of innovations in accounting, it draws on the interest of such approach for manufacturing companies. Results show that TDABC gives more precise cost information than ABC and it allows companies to manage capacity and resources linked to capacity. Peer Reviewed
ISSN:0012-7361
DOI:10.6036/5105