Time-Driven Activity-Based Costing
GPTKB entity
Statements (29)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
cost accounting method
|
| gptkbp:abbreviation |
gptkb:TDABC
|
| gptkbp:advantage |
identifies unused capacity
improves accuracy of cost estimates simplifies data collection |
| gptkbp:alternativeTo |
traditional Activity-Based Costing
|
| gptkbp:appliesTo |
healthcare
manufacturing service industries |
| gptkbp:basedOn |
gptkb:Activity-Based_Costing
|
| gptkbp:component |
time required to perform activities
unit cost of supplying resource capacity |
| gptkbp:developedBy |
gptkb:Steven_R._Anderson
gptkb:Robert_S._Kaplan |
| gptkbp:focusesOn |
time equations
|
| https://www.w3.org/2000/01/rdf-schema#label |
Time-Driven Activity-Based Costing
|
| gptkbp:introducedIn |
2004
|
| gptkbp:limitation |
accuracy depends on time estimates
may oversimplify complex processes |
| gptkbp:publishedIn |
gptkb:Harvard_Business_Review
|
| gptkbp:relatedTo |
process mapping
cost driver |
| gptkbp:requires |
estimation of time per transaction
resource cost rate |
| gptkbp:usedFor |
resource management
cost allocation process improvement |
| gptkbp:bfsParent |
gptkb:Robert_S._Kaplan
|
| gptkbp:bfsLayer |
5
|