TY - JOUR
T1 - Recent Evolutions in Costing Systems: A Literature Review of Time-Driven Activity-Based Costing
AU - Siguenza Guzman, Lorena Catalina
AU - Van den Abbeele, Alexandra
AU - Vandewalle, Joos
AU - Verhaaren, Henri
AU - Cattrysse, Dirk
PY - 2013
Y1 - 2013
N2 - This article provides a comprehensive literature review of Time-Driven Activity Based Costing (TDABC), a relatively new tool to improve the cost allocation to products and services. After a brief overview of traditional costing and activity based costing systems (ABC), a detailed description of the TDABC model is given and a comparison made between this methodology and its predecessor ABC. Thirty-six empirical contributions using TDABC over the period 2004–2012 were reviewed. The results and conclusions of these studies are grouped according to the main areas of application of the method such as logistics, manufacturing, services, health, hospitality and nonprofit services. Potential benefits, and challenges are identified.
AB - This article provides a comprehensive literature review of Time-Driven Activity Based Costing (TDABC), a relatively new tool to improve the cost allocation to products and services. After a brief overview of traditional costing and activity based costing systems (ABC), a detailed description of the TDABC model is given and a comparison made between this methodology and its predecessor ABC. Thirty-six empirical contributions using TDABC over the period 2004–2012 were reviewed. The results and conclusions of these studies are grouped according to the main areas of application of the method such as logistics, manufacturing, services, health, hospitality and nonprofit services. Potential benefits, and challenges are identified.
UR - https://ideas.repec.org/a/sen/rebelj/v58i1y2013p34-65.html
M3 - Artículo
SN - 2034-7677
JO - Review of Business and Economic Literature
JF - Review of Business and Economic Literature
ER -