TDABCTime-Driven Activity-Based Costing (book)
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Destarte, em razao de que no TDABC os calculos respectivos fundamentam-se na variavel "tempo" de execucao da atividade, que possui uma ligacao estreita com a ociosidade fabril, neste artigo optou-se por aborda-lo tendo como foco a seguinte questao de pesquisa: quais as possiveis causas da diferenca no valor (R$) dos custos unitarios dos produtos, em razao da ociosidade fabril, nos metodos TDABC e Absorcao?
Desta forma, nesta pesquisa foi priorizada a comparacao entre os metodos TDABC e Absorcao por serem ligados ao fator "tempo", que possui uma vinculacao maior ao aspecto da ociosidade que se pretende mensurar de forma comparativa.
They claimed that the major advantages of TDABC are as follows:
In the TDABC and RCA models, provision of information on idle resources efficiently fills this gap.
Implementing a TDABC model will help universities take control of:
Exerting caution when applying TDABC, which requires people to give estimates in absolute units rather than percentages.
TDABC data can be fed from transactional ERP and CRM systems
El TDABC tambien proporciono informacion detallada y confiable acerca de los costos, con el fin de mejorar la medicion del desempeno logistico.
In this article, we examine the results of this pilot implementation, including the effect that TDABC had on cost allocations from two cost centers.
Although the poor performance of 600 maybe a result of inept quoting, discounting, higher shipping costs than expected or bad buying, there is no evidence that, even if TDABC were operative, the internal juxtaposition of costs to activities would change things.
TDABC is a model of supply and demand for cost and capacity that leverages estimated unit times, not unit quantities.