Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
cost accounting method
|
| gptkbp:advantage |
simplifies data collection
enables dynamic modeling improves cost accuracy |
| gptkbp:appliesTo |
healthcare
manufacturing service industries |
| gptkbp:contrastsWith |
traditional Activity-Based Costing
|
| gptkbp:developedBy |
gptkb:Steven_R._Anderson
gptkb:Robert_S._Kaplan |
| https://www.w3.org/2000/01/rdf-schema#label |
TDABC
|
| gptkbp:introducedIn |
2004
|
| gptkbp:limitation |
requires accurate time estimates
|
| gptkbp:method |
assigns costs based on time estimates
uses time equations |
| gptkbp:publishedIn |
gptkb:Harvard_Business_Review
|
| gptkbp:relatedTo |
gptkb:Activity-Based_Costing
|
| gptkbp:standsFor |
gptkb:Time-Driven_Activity-Based_Costing
|
| gptkbp:usedFor |
cost allocation
process improvement resource planning |
| gptkbp:bfsParent |
gptkb:Time-Driven_Activity-Based_Costing
|
| gptkbp:bfsLayer |
6
|