IDEAS home Printed from https://ideas.repec.org/a/taf/uteexx/v70y2025i3p101-121.html
   My bibliography  Save this article

Supply chain cost management approach utilizing time-driven activity-based costing

Author

Listed:
  • Jailson dos Santos Silva
  • Maria Silene Alexandre Leite

Abstract

This study focuses on cost and supply chain management models, specifically Time-Driven Activity-based Costing (TDABC) and the Lambert, Cooper, and Pagh (LCP) model. By utilizing these models to evaluate the mining supply chain, the researchers were able to examine operational details and effectively apply TDABC. The study revealed the unit cost of the product under analysis and opportunities for cost reduction through the integration of TDABC and the LCP model. The study’s originality lies in proposing an efficient cost management approach for complex organizational structures.

Suggested Citation

  • Jailson dos Santos Silva & Maria Silene Alexandre Leite, 2025. "Supply chain cost management approach utilizing time-driven activity-based costing," The Engineering Economist, Taylor & Francis Journals, vol. 70(3), pages 101-121, July.
    • Handle: RePEc:taf:uteexx:v:70:y:2025:i:3:p:101-121
    DOI: 10.1080/0013791X.2025.2540271
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/0013791X.2025.2540271
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/0013791X.2025.2540271?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:uteexx:v:70:y:2025:i:3:p:101-121. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/UTEE20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.