Integrating corporate social responsibility and quality management into the TDABC costing system: a case study in the assembly industry

Purpose This paper aims to show the potential of time-driven activity-based costing (TDABC) value and integrate corporate social responsibility (CSR) quality management (QM) processes in assembly industry. It provides valuable insights about operational processes, sub-process activities within companies by using TDABC’s time equations with more accurate costs for decision-making process. Design/methodology/approach The current proposes a new methodology framework four QM CSR implementation levels several scenarios through TDABC system. valuation was built based on essential referents each subject, such as ISO, Ethos Institute electrostatic discharge control programs. To this end, case study industry conducted data from TV assembler. Findings results highlight that can be extended perform cost analysis processes. environmental occupational safety health administration were considered part do so. Consequently, managers simulate impact incorporating thus decide degree its corresponding planning according needs available resources. In particular case, company increases maximum 12% resources socially responsible manage products’ quality. Originality/value Although theoretical models have been developed, practical enterprises easily implement support evaluate