The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia
نویسندگان
چکیده
منابع مشابه
Time Driven Activity Based Costing : Theory,Applications and Limitations
The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of p...
متن کاملTime-driven activity-based costing.
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. They should try again, because a new approach sidesteps the difficulties associated with large-scale ABC ...
متن کاملTime Driven Activity-based Costing in a Small Road Transport and Logistics Company
This paper reports on the development of a Time Driven Activity Based Costing (TDABC) model in a smallsized road transport and logistics company. Activity Based Costing (ABC) leads to increased accuracy benefiting decision making, but the costs of implementation can be high. TDABC tries to overcome some of the disadvantages and seems particularly useful for the road transport and logistics sect...
متن کاملTime-driven activity-based costing: Theory, applications and limitations
The aim of this study is to explore the strategic applications and limitations of Timedriven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of pr...
متن کاملImproving Efficiency Using Time-Driven Activity-Based Costing Methodology.
PURPOSE The aim of this study was to increase efficiency in MR enterography using a time-driven activity-based costing methodology. METHODS In February 2015, a multidisciplinary team was formed to identify the personnel, equipment, space, and supply costs of providing outpatient MR enterography. The team mapped the current state, completed observations, performed timings, and calculated costs...
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ژورنال
عنوان ژورنال: Binus Business Review
سال: 2020
ISSN: 2476-9053,2087-1228
DOI: 10.21512/bbr.v11i2.5869