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

Author

Listed:
  • Michel Gervais

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Yves Levant

    (UMR CNRS 8179 - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

  • Charles Ducrocq

    (IGR-IAE Rennes - Institut de Gestion de Rennes - Institut d'Administration des Entreprises - Rennes - UR - Université de Rennes)

Abstract

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 sorne 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.

Suggested Citation

  • Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Le Time Driven activity-based Costing (TDABC) : un premier bilan à travers une étude de cas longitudinale," Post-Print halshs-00517440, HAL.
    • Handle: RePEc:hal:journl:halshs-00517440
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    References listed on IDEAS

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    1. 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, revues.org, vol. 10(1), pages 149-182, March.
    2. Y. Levant & O. de La Villarmois, 2007. "Une évolution de l'ABC : le time-driven ABC," Post-Print hal-00282660, HAL.
    3. Michel Gervais & Yves Levant, 2007. "Comment garantir l'homogénéité globale dans la méthode UVA ? Deux études de cas," Post-Print halshs-00220508, HAL.
    4. repec:dau:papers:123456789/748 is not listed on IDEAS
    5. Henri Bouquin, 2005. "Alexander Hamilton Church, Henry Laurence Gantt : Qui a inventé l'imputation rationnelle ?," Post-Print halshs-00158763, HAL.
    6. 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.
    7. 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.
    8. Clément Thomas & Michel Gervais, 2008. "Le problème du regroupement des activités dans la modélisation ABC:une approche possible," Revue Finance Contrôle Stratégie, revues.org, vol. 11(4), pages 137-170, December.
    9. Clément Thomas & Michel Gervais, 2008. "Le problème du regroupement des activités dans la modélisation ABC. Une approche possible," Post-Print halshs-00380015, HAL.
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    Cited by:

    1. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
    2. Tarzibashi Omar Fikrat Fateh & Ozyapici Hasan, 2019. "The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems," Foundations of Management, Sciendo, vol. 11(1), pages 81-92, January.
    3. Grégory Wegmann, 2011. "Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative," Post-Print hal-00624488, HAL.

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    More about this item

    Keywords

    error of aggregation; error of measurement; homogeneity in accountancy; TDABC method.; erreur de mesure; homogénéité; TDABC.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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