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دانلود رایکان مقاله انگلیسی ISI با موضوع مطالعه موردی در مورد حجم، فعالیت و زمان به عنوان محرک های هزینه

عنوان فارسی مقاله:

مدیریت هزینه در سریلانکا: مطالعه موردی در مورد حجم، فعالیت و زمان به عنوان محرک های هزینه

عنوان انگلیسی مقاله:

Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers

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بخشی از مقاله انگلیسی :

3. Time-driven activity-based costing (TDABC)

The TDABC model is a variant of the ABC model that is specifically designed to simplify the implementation and maintenance of activity-based cost management systems (Kaplan & Anderson, 2004, 2007). The main difference between the two methods is that the ABC method asks employees how long they spend on different activities in order to link costs with the activities, whereas the TDABC method estimates the time taken to perform these tasks and then multiplies it by the number of tasks and the hourly cost.4 The model removes activity pools and the use of quantity-based resource-activity cost drives to address the difficulties faced by management in the stage 1 implementation of an ABC-based cost management system. It is based on an equivalence approach which uses duration drivers (standards of working hours) instead of transaction drivers (Everaert & Bruggeman, 2007). The standards can be revised when the production conditions change. To implement the TDABC model, organizations would need to combine standard costing into the ABC methodology. Supporters of the model suggest that TDABC‐based cost management systems can provide equally accurate cost information, while removing the need for performing costly and time-consuming employee surveys5 in developing and maintaining the costing model (Barrett, 2005; Kaplan & Anderson, 2004).