Friday, December 02, 2011

Response to the following question on Time-Driven Activity-Based Costing

Does anyone know of any examples, problem sets, or articles that describe in detail Time-Driven Activity-Based Costing?

Some articles on time-driven ABC from http://maaw.info/ABCArticles.htm

Anderson, S. R., K. Prokop, R. S. Kaplan. 2007. Fast-track profit models. Cost Management (July/August): 16-28. (Using time-driven activity-based costing to identify where profit opportunities exist for potential acquisitions).

Dalci, I., V. Tanis and L. Kosan. 2010. Customer profitability analysis with time-driven activity-based costing: A case study in a hotel. International Journal of Contemporary Hospitality Management 22(5): 609-637.

Everaert, P. and W. Bruggeman. 2007. Time-driven activity-based costing: Exploring the underlying model. Cost Management (March/April): 16-20.

Everaert, P., W. Bruggeman and G. De Creus. 2008. Sanac Inc.: From ABC to time-driven ABC (TDABC) - An instructional case. Journal of Accounting Education 26(3): 118-154.

Everaert, P., W. Bruggeman, G. Sarens, S. R. Anderson and Y. Levant. 2008. Cost modeling in logistics using time-driven ABC: Experiences from a wholesaler. International Journal of Physical Distribution & Logistics Management 38(3): 172-191.

Gervais, M., Y. Levant and C. Ducrocq. 2010. Time-driven activity-based costing (TDABC): An initial appraisal through a longitudinal case study. Journal of Applied Management Accounting Research (Summer): 1-20.

Kaplan, R. S. and S. R. Anderson. 2004. Time-driven activity-based costing. Harvard Business Review (November): 131-138. (Link).

Kaplan, R. S. and S. R. Anderson. 2007. The innovation of time-driven activity-based costing. Cost Management (March/April): 5-15.

Szychta, A. 2010. Time-driven activity-based costing in service industries. Social Sciences/ Socialiniai Mokslai. 1(67): 49-60. (Link).

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