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Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale

Listed author(s):
  • Michel Gervais


    (Université de Rennes 1, CREM)

  • Yves Levant

    (USTL/Skema Business School, Univ Lille Nord de France/LEM)

  • Charles Ducrocq

    (Université de Rennes 1)

(VF)Le TDABC est présenté comme une nouvelle méthode par ses «inventeurs» (Kaplan et Anderson). Leur ambition est de répondre aux critiques faites à l’ABC. L’étude montre que, si le TDABC permet de répondre partiellement à ces reproches, des faiblesses subsistent. Outre les hésitations entre l’utilisation de coûts standards ou de coûts réels, des difficultés de mesure des temps existent. L’homogénéité n’est également que peu abordée malgré son importance pour obtenir des coûts fiables. La valorisation des coûts de capacité n’est pas une nouveauté et l’écart mis en évidence par le TDABC n’est qu’un écart sur volume d’activité. La qualité des applications informatiques reste un élément essentiel pour réduire la complexité. Au final, la finalité du TDABC pourrait être la surveillance du temps de travail.(VA)TDABC is presented as a new method by its “inventors” (Kaplan and Anderson). Their aim is to respond to the criticism met by the ABC method. The study shows that, while TDABC offers a partial solution to these failings, it also has some inherent weaknesses. Among these, we may cite in particular the difficulty to measure the times on which the method is based. Homogeneity is also given little thought, in spite of its importance to obtain reliable costs. There is nothing new about the valuation of capacity-driven costs and the deviation revealed by TDABC is simply a deviation in the volume of business. The quality of the data-processing applications remain an essential element to reduce complexity. On the whole, the aim of the method could be the supervision of the labour time.

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Article provided by in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 13 (2010)
Issue (Month): 1 (March)
Pages: 123-155.

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Handle: RePEc:dij:revfcs:v:13:y:2010:i:q1:p:123-155.
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References listed on IDEAS
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  1. S. Hoozée & W. Bruggeman, 2007. "Towards explaining cost estimation errors in time equation-based costing," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/486, Ghent University, Faculty of Economics and Business Administration.
  2. Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance Contrôle Stratégie,, vol. 10(1), pages 149-182, March.
  3. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
  4. Clément Thomas & Michel Gervais, 2008. "Le problème du regroupement des activités dans la modélisation ABC:une approche possible," Revue Finance Contrôle Stratégie,, vol. 11(4), pages 137-170, December.
  5. Y. Levant & O. De La Villarmois, 2007. "Une évolution de l'ABC : le time-driven ABC," Post-Print hal-00282660, HAL.
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