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- W185353368 abstract "The purpose of this paper is to analyze the differences between ConventionalActivity-Based Costing System (CABC) and Time Driven Activity-Based Costing System(TDABC). Analyzing is conducted in terms of the method that they use when assign costs toproducts. The CABC consist of two stages of cost assignment to cost objects that make theprocess is more expensive and time-consuming than TDABC. However, in the first stage, costsof resources assigned to activities have two advantages: Firstly, it is critical step to calculate costof product accurately. Secondly, it gives information about cost of activities that can beextremely useful to manage costs. On the other hands, TDABC introduced by Kaplan andAndersen (2007) is claimed easier and faster than CABC because costs of resources are assigneddirectly to cost objects. Although TDABC can be applied easily, they tend to ignore the processof determining activity costs which is conducted in the first stage of CABC. Though there islimitation, this innovation can change the way management manage and determine the cost ofproducts." @default.
- W185353368 created "2016-06-24" @default.
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- W185353368 date "2013-03-16" @default.
- W185353368 modified "2023-09-27" @default.
- W185353368 title "Can Innovation of Time Driven ABC System Replace Conventional ABC System" @default.
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