Time-Driven Activity-Based Costing Time-Driven Activity-Based Costing

Time-Driven Activity-Based Costing

A Simpler and More Powerful Path to Higher Profits

    • 3.0 • 2 Ratings
    • $44.99
    • $44.99

Publisher Description

In the classroom, ABC looks like a great way to manage a company’s resources. But many executives who have tried to implement ABC on a large scale in their organizations have found the approach limiting and frustrating. Why? The employee surveys that companies used to estimate resources required for business activities proved too time-consuming, expensive, and irritating to employees.

This book shows you how to implement time-driven activity-based costing (TDABC), an easier and more powerful way to implement ABC. You can now estimate directly the resource demands imposed by each business transaction, product, or customer. The payoff? You spend less time and money obtaining and maintaining TDABC data—and more time addressing problems that TDABC reveals, such as inefficient processes, unprofitable products and customers, and excess capacity. The authors also show how to use TDABC to link strategic planning to operational budgeting, to enhance the due diligence process for mergers and acquisitions, and to support continuous improvement activities such as lean management and benchmarking.

In presenting their model, the authors define the two questions required to build TDABC:
1) How much does it cost per time unit to supply resource capacity for each business process?
2) How much resource capacity (time) is required to perform work for a company’s many transactions, products, and customers?
The book demonstrates how to develop simple, valid answers to these two questions.

Kaplan and Anderson illustrate the TDABC approach with a wealth of case studies, in diverse settings, based on actual implementations.

GENRE
Business & Personal Finance
RELEASED
2007
February 22
LANGUAGE
EN
English
LENGTH
266
Pages
PUBLISHER
Harvard Business Review Press
SELLER
Perseus Books, LLC
SIZE
12.7
MB
The Lean Six Sigma Guide to Doing More With Less The Lean Six Sigma Guide to Doing More With Less
2010
New Eyes On Planning New Eyes On Planning
2012
The Encyclopedia of Operations Management The Encyclopedia of Operations Management
2017
Factory Physics for Managers: How Leaders Improve Performance in a Post-Lean Six Sigma World Factory Physics for Managers: How Leaders Improve Performance in a Post-Lean Six Sigma World
2014
Reaching The Goal Reaching The Goal
2007
Technology Business Management Technology Business Management
2016
The Balanced Scorecard The Balanced Scorecard
1996
Strategy Maps Strategy Maps
2003
The Execution Premium The Execution Premium
2008
The Strategy-Focused Organization The Strategy-Focused Organization
2000
Alignment Alignment
2006
HBR's 10 Must Reads 2018 HBR's 10 Must Reads 2018
2017