L’abc, il TDABC e la dimensione tempo in azienda: alcune considerazioni
Journal title ESPERIENZE D'IMPRESA
Author/s Giuseppe Iuliano, Gaetano Matonti
Publishing Year 2015 Issue 2014/2
Language Italian Pages 19 P. 119-137 File size 168 KB
DOI 10.3280/EI2014-002007
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To overcome the difficulties inherent in traditional ABC, Kaplan and Anderson (2004) presented a new method the Time Driven Activity Based Costing (TDABC). This method was presented as a "new" method in the field of determined costs, even if it is only an update of a traditional method ABC. Considering the assignment of sources to activities, a new version of ABC used time equations. The principle of this method is based on the transformation of cost drivers to time equation that express the time needed for performing of the activity as the function of sometime drivers. The characteristics are called time drivers, because they preside the consumption time of activity.
Keywords: Activity-based Costing, Time Driven Activity-based Costing, Time equation, processes.
Giuseppe Iuliano, Gaetano Matonti, L’abc, il TDABC e la dimensione tempo in azienda: alcune considerazioni in "ESPERIENZE D'IMPRESA" 2/2014, pp 119-137, DOI: 10.3280/EI2014-002007