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Method Time Driven Activity Based Costing €“ Literature Review

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  • Oleg DEJNEGA

Abstract

This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to better assignment of costs to activities and their comparison with antecedent method Activity Based Costing. Paper shows the implementation of this method in the condition of manufacturing corporations, distribution centres, agriculture, but also in the field of services, especially in the hospitality. The article is trying to point out the benefits of this method for whole range of companies without difference to branch classification, determine base presumptions for implementation, but also disclose some drawbacks in the application of this new method in the practice with help of case studies, which have been published until this time. The aim of paper is to find out the base principles of method Time Driven Activity Based Costing in its right application.

Suggested Citation

  • Oleg DEJNEGA, 2011. "Method Time Driven Activity Based Costing €“ Literature Review," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 5(1(15)/ Sp), pages 7-15.
    • Handle: RePEc:ush:jaessh:v:6:y:2011:i:1(15)_spring2011:p:125
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    File URL: http://www.jaes.reprograph.ro/articles/spring2011/DejnegaO.pdf
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    References listed on IDEAS

    as
    1. W. Bruggeman & P. Everaert & S. R. Anderson & Y. Levant, 2005. "Modeling Logistics Costs using Time-Driven ABC: A Case in a Distribution Company," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/332, Ghent University, Faculty of Economics and Business Administration.
    2. Cristiana BOGDANOIU, 2009. "Activity Based Cost From The Perspective Of Competitive Advantage," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 4(1(7)_ Spr).
    3. Hunton, James E. & Gibson, Dana, 1999. "Soliciting user-input during the development of an accounting information system: investigating the efficacy of group discussion," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 597-618, October.
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    Cited by:

    1. Silvia Pilonato & Antonella Cugini, 2016. "Peculiarit? e potenzialit? della misurazione dei costi nella diagnostica per immagini," MECOSAN, FrancoAngeli Editore, vol. 2016(98), pages 105-123.
    2. Adeeb Abdulwahab Al-Hebry & Ebrahim Mohammed Al-Matari, 2017. "A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study," International Review of Management and Marketing, Econjournals, vol. 7(3), pages 105-112.
    3. Alena MINÃ ROVÃ, 2012. "Evaluation Of Dependence Of Occurrence Of Risk Events In Logistics On Risk Factors By Means Of Somers' D Coefficient," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(1(19)/ Sp), pages 73-86.

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    More about this item

    Keywords

    Activity Based Costing; Time Driven Activity Based Costing; time equations; customer profitability analysis; costs of processes;
    All these keywords.

    JEL classification:

    • L60 - Industrial Organization - - Industry Studies: Manufacturing - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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