TDABC

AcronymDefinition
TDABCTime-Driven Activity-Based Costing (book)
References in periodicals archive ?
Time-Driven Activity-Based Costing (TDABC): An Initial Appraisal through a Longitudinal Case Study, Journal of Applied Management Accounting Research, 8(2), 20 p.
No caso do UEP e do TDABC, estes tem sua implementacao fundamentalmente baseada no vetor "tempo de producao", visto que o UEP requer a coleta de dados a respeito do "tempo de passagem" dos produtos nos postos operativos (Bornia, 2009; Allora & Oliveira, 2010), enquanto que o TDABC faz uso do tempo consumido pelos produtos nos setores que percorrem ao serem fabricados (Kaplan & Anderson, 2007; Wernke & Junges, 2017).
Regardless of the condition of reimbursement, using TdABC as a method for uncovering inefficiencies will help the delivery of care.
In contrast to the complexity of ABC and TDABC, Duration-Based Costing is a simpler costing model that, similar to TDABC, drives cost based on time.
Assim, tendo em vista as criticas e a pouca utilizacao do metodo, por parte das empresas, e com o objetivo de superar as limitacoes do ABC, Kaplan e Anderson propuseram em 2001 inovacoes e desenvolveram uma nova modelagem de calculo de custos, na qual o fator tempo e o principal direcionador de custos, denominado de TDABC, que, segundo os proprios criadores do metodo, e mais simples, rapido, acessivel e menos dispendioso (Kaplan & Anderson, 2007).
These techniques include the activity-based management (ABM), activity-based budgeting (ABB), value chain analysis, TDABC, RCA, and target costing.
The possible way of the simplification of the system is the application of time-driven activity-based costing system (TDABC).