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Operationalising TDABC in the Furniture Industry: Evidence from Logistics Processes in Portugal

Author

Listed:
  • Amélia Silva

    (GOVCOPP; ESTGA, University of Aveiro)

  • Bruno Pacheco

    (ISCAP, Porto Polytechnic)

  • Rui Bertuzi

    (CEOS.PP, ISCAP, Porto Polytechnic)

  • Humberto Riberio

    (GOVCOPP; ESTGA, University of Aveiro)

Abstract

The Portuguese furniture industry consists mainly of Micro, Small, and Medium Enterprises (SMEs) that sell globally. Logistics are a key factor in timely deliveries and customer satisfaction, but some companies lack complete cost data and adequate management systems. This study identifies the key logistics activities and determines whether companies possess the capabilities to calculate the costs of deliveries using Time-Driven Activity-Based Costing (TDABC). A questionnaire, developed with expert feedback, was applied to a sample of Portuguese furniture SMEs in order to assess logistics standardisation, cost categories, and information availability. Results show that while logistics activities are highly standardised, most of the firms lack adequate information systems to give full support to TDABC. Some are partially ready, but others are already in a situation to apply the method. The findings provide the foundation to develop a TDABC-based costing model and proceed with the third phase of the project.

Suggested Citation

  • Amélia Silva & Bruno Pacheco & Rui Bertuzi & Humberto Riberio, 2026. "Operationalising TDABC in the Furniture Industry: Evidence from Logistics Processes in Portugal," Palgrave Studies in Cross-disciplinary Business Research, In Association with EuroMed Academy of Business,, Palgrave Macmillan.
    • Handle: RePEc:pal:pscchp:978-3-032-26496-1_14
    DOI: 10.1007/978-3-032-26496-1_14
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