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Time-driven activity-based costing

The traditional ABC model has been difficult for many organizations to implement because of the high costs incurred to interview and survey people for the initial ABC model, the use of subjective and costly-to-validate time allocations, and the difficulty of maintaining and updating the model as (i) processes and resource spending change, (ii) new activities are added, and (iii) increases occur in the diversity and complexity of individual orders, channels and customers. Time-driven ABC requires estimates of only two parameters: (1) the unit cost of supplying capacity and (2) the time required to perform a transaction or an activity.

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  • "TDABC Time-Driven Activity-Based Costing"@pl
  • "Rachunek kosztów działań sterowany czasem"@pl
  • "Time-Driven Activity-Based Costing"@pl
  • "简单有效的获利方法"
  • "TDABC, la méthode ABC pilotée par le temps"
  • "Jian dan you xiao de huo li fang fa"

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  • "In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. Time-Driven Activity-Based Costing is the solution to the problems associated with large-scale ABC implementation. In this book, Kaplan and Anderson offer a revised model where managers can estimate the resource demands imposed by each transaction, product, or customer, rather than rely on time-consuming and costly employee surveys. In their new model, Kaplan and Anderson focus on the two parameters managers need to estimate: how much it costs per time unit to supply resources to the business activities (the total overhead expenditure of a department divided by the total number of minutes of employee time available) and how much time it takes to carry out one unit of each kind of activity (as estimated or observed by the manager). Rather than endlessly updating and maintaining ABC data, this book with allow managers to spend their time addressing the deficiencies the model reveals: inefficient processes, unprofitable products and customers, and excess capacity. Kaplan and Anderson lead the discussion of Time-Driven ABC in the first seven chapters, followed by individual cases studies of actual implementations by Acorn consultants in diverse settings."
  • "The traditional ABC model has been difficult for many organizations to implement because of the high costs incurred to interview and survey people for the initial ABC model, the use of subjective and costly-to-validate time allocations, and the difficulty of maintaining and updating the model as (i) processes and resource spending change, (ii) new activities are added, and (iii) increases occur in the diversity and complexity of individual orders, channels and customers. Time-driven ABC requires estimates of only two parameters: (1) the unit cost of supplying capacity and (2) the time required to perform a transaction or an activity."@en

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  • "Rachunek kosztów działań sterowany czasem - TDABC Time-Driven Activity-Based Costing : prostsza i bardziej skuteczna droga do większych zysków"@pl
  • "Il time-driven activity-based costing : la via più semplice ed efficace per accrescere i profitti"@it
  • "Costes basados en el tiempo invertido por actividad : una ruta segura hacia mayores beneficios"
  • "Costes basados en el tiempo invertido por actividad : una ruta segura hacia mayores beneficios"@es
  • "Time-driven activity-based costing"@en
  • "Time-driven activity-based costing"
  • "Time-driven activity-based costing"@da
  • "Rachunek kosztów działań sterowany czasem = TDABC Time-Driven Activity-Based Costing : prostsza i bardziej skuteczna droga do większych zysków"@pl
  • "TDABC : la méthode ABC pilotée par le temps"
  • "Gu shi zuo ye cheng ben fa : jian dan you xiao de huo li fang fa = Time-driven activity-based costing"
  • "Time-driven activity-based costing : a simpler and more powerful path to higher profits"@en
  • "Time-driven activity-based costing : a simpler and more powerful path to higher profits"
  • "估时作业成本法 : 简单有效的获利方法 = Time-driven activity-based costing"
  • "Time-driven activity-based costing a simpler and more powerful path to higher profits"

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