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Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement

Listed author(s):
  • Olivier de La Villarmois


    (Université de Lille 1)

  • Yves Levant


    (Université de Lille I et ISFEM/Lille Graduate School of Management)

(VF)Kaplan et Anderson, conscients des limites de la méthode ABC, en proposent une évolution:le Time Driven ABC (TDABC). Il fait partie des méthodes d’équivalence caractérisées par leur simplicité et leur faible coût d’utilisation. En effet, la principale contribution du TDABC est de n’utiliser qu’un seul inducteur de coûts, le temps. Un autre apport est la proposition d’une mesure de la sous-activité. Toutefois, non seulement l’imputation rationnelle n’est pas un concept nouveau mais encore, les résultats proposés doivent être considérés avec précaution. Une autre difficulté peut être soulevée:la précision de la mesure des temps sur laquelle repose la méthode. Malgré cela, le TDABC est un outil simple et peu onéreux à mettre en place et à utiliser. (VA)As Kaplan and Anderson were aware of the limits of the ABC method, they offered a developed version : the Time Driven ABC method (TDABC). This version is one of the equivalence methods characterised by their simplicity and low cost of use. Actually, the main contribution of the TDABC method is its use of only one cost inductor:time. The method is easy to set up. Furthermore, subactivity can be measured. However, rational imputation is not a new concept and the results should be studied with caution. Another difficulty should be emphasized:the precision of the time measure which the method relies on. In spite of this, the TDABC method is an easy, low cost tool to set up and use.

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Article provided by in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 10 (2007)
Issue (Month): 1 (March)
Pages: 149-182

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Handle: RePEc:dij:revfcs:v:10:y:2007:i:q1:p:149-182
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  1. Yves Levant & Olivier de La Villarmois, 2004. "Georges Perrin and the GP cost calculation method: the story of a failure," Accounting History Review, Taylor & Francis Journals, vol. 14(2), pages 151-181.
  2. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
  3. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
  4. Armstrong, Peter, 2002. "The costs of activity-based management," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 99-120.
  5. Foster, George & Gupta, Mahendra, 1990. "Manufacturing overhead cost driver analysis," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 309-337, January.
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