Time-driven activity-based costing

Results 211 to 220 of about 5,722 (252)

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Probabilistic time‐driven activity‐based costing

Journal of Corporate Accounting & Finance, 2020
AbstractThis article proposes a Probabilistic Time‐driven Activity‐based costing model. Time consumption is represented using probabilistic variables and Monte Carlo simulation technique is used to forecast total cost. The simulation experiments provide data to estimate a confidence interval for the total cost of a cost object.
Marisa A. Sánchez, Marianela De Batista
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Time-Driven Activity Based Costing as a Service

2015
Due to the global economic and financial crisis the application of cost saving techniques now receives even more attention than before. Organizations are searching for new ways of cutting costs, specially Small and Medium Enterprises (SMEs) that due to their small size and market exposure need cost awareness and efficiency more than ever.
André Machado +3 more
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Time‐driven activity‐based costing: An implementation in a manufacturing company

Journal of Corporate Accounting & Finance, 2010
AbstractThis article demonstrates the implementation of time‐driven activity‐based costing (TDABC) in a manufacturing company, showing how it can provide far more relevant information about product profitability and capacity utilization than standard costing. © 2010 Wiley Periodicals, Inc.
Oker, Figen, Adiguzel, Humeyra
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Using Time-Driven Activity-Based Costing to Implement Change

Medical Reference Services Quarterly, 2017
Academic medical libraries have responded to changes in technology, evolving professional roles, reduced budgets, and declining traditional services. Libraries that have taken a proactive role to change have seen their librarians emerge as collaborators and partners with faculty and researchers, while para-professional staff is increasingly overseeing ...
Ellen N, Sayed, Sa'ad, Laws, Basim, Uthman +2 more
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The Application of Time-Driven Activity-Based Costing in Oncology: A Systematic Review

Value in Health
Time-driven activity-based costing (TD-ABC) holds promise to control costs and enhance value in oncology, but the current landscape of its applications remains uncharted. This study aimed to: (1) document the applications of TD-ABC in oncology and unveil its strengths and limitations, (2) assess the extent to which studies adhere to Kaplan and Porter's
Busschaert, Sara-Lise +3 more
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Time-driven activity based costing – an improvement of standard activity based costing [PDF]

Operations Research and Decisions, 2008
In the article the author introduces time-driven activity based costing – a new method of costs counting. It is an improved concept of the activity based costing (ABC). The author performs a synthesis of scattered and incomplete knowledge based on the literature about the new concept.
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TIME-DRIVEN ACTIVITY BASED COSTING

2014
The most discussed issue in recent times in cost accounting literature is the inadequacy of traditional methods for the distribution of general production expenses into product costs due to the proportional increase of general production expenses in unit costs.
Ozyurek, Hamide, Dinc, Yusuf
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Measuring the Costs of Strabismus Surgery: A Time-Driven Activity-Based Costing Analysis

American Journal of Ophthalmology
To determine the costs and cost drivers of strabismus surgery, specifically examining which factors influence the final costs of surgery in relation to their relative reimbursement.This study was an economic analysis of strabismus surgery at a single academic institution using time-driven activity-based costing (TDABC).Strabismus surgeries, both adult ...
David S. Portney +5 more
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Cost modelling in maintenance using time-driven activity-based costing

International Journal of Productivity and Quality Management, 2013
The purpose of this paper is to demonstrate the possibility to use time-driven activity-based costing (TDABC) in maintenance cost modelling. It deals with three questions: how maintenance activities could be described? How could TDABC system model the complex maintenance processes? How could TDABC improve maintenance decision-making?
Anwar Meddaoui, Driss Bouami
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Time-Driven Activity-Based Costing in IR

Journal of Vascular and Interventional Radiology, 2015
Rahmi Oklu +7 more
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humans
costs and cost analysis
health care costs

time factors
3. good health
tdabc

time-driven activity based costing
united states
costing