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

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

    (LEM - Lille - Economie et Management - 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.
(This abstract was borrowed from another version of this item.)

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 longi tudinale," Post-Print halshs-00517483, HAL.
    • Handle: RePEc:hal:journl:halshs-00517483
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    Cited by:

    1. 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.
    2. 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.
    3. 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.

    More about this item

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    JEL classification:

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

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