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- Title
Aplicación de time-driyen activity-based costing en a producción de componentes de automóvil.
- Authors
de Arbulo-López, Patxi Ruiz; Fortuny-Santos, Jordi; Vintró-Sánchez, Carla; Basañez-Llantada, Aitor
- Abstract
Time-Driven Activity-Based Costing (TDABC) was put forward by Kaplan and Anderson in 2004 to improve Activity-Based Costing (ABC). TDABC was designed to be simpler and more powerful than ABC, by means of better modeling of processes thanks to time equations. This paper describes a real implementation of TDABC and its determinants and, by means of tools used to analyze the adoption and success of innovations in accounting, it draws on the interest of such approach for manufacturing companies. Results show that TDABC gives more precise cost information than ABC and it allows companies to manage capacity and resources linked to capacity.
- Publication
DYNA - Ingeniería e Industria, 2013, Vol 88, Issue 2, p234
- ISSN
0012-7361
- Publication type
Academic Journal
- DOI
10.6036/5105