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The Measurement and Management of Unused Capacity in a Time Driven Activity Based Costing System
11 references·4 citing·40 second hop
The Measurement and Management of Unused Capacity in a Time Driven Activity Based Costing System (2012)The Measurement and Management of Unused …Time‐Driven Activity‐Based Costing (2012)Time‐Driven Activity‐Based Co…Time-Driven Activity-Based Costing (TDABC): An Initial Appraisal through a Longitudinal Case Study (2010)Time-Driven Activity-Based Co…Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice (2010)Management Control without Bu…Resource consumption accounting: Manager‐focused management accounting (2009)Resource consumption accounti…Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models (2009)Recognition of idle resources…Time-driven activity-based costing: exploring the underlying model (2007)Time-driven activity-based co…The innovation of time-driven activity-based costing (2007)The innovation of time-driven…Modeling Logistics Costs using Time-Driven ABC: A Case in a Distribution Company (2005)Modeling Logistics Costs usin…Gaining and sustaining competitive advantage with activity based cost management system (2004)Gaining and sustaining compet…Reporting the cost of capacity (2002)Reporting the cost of capacityImplementation of activity-based costing in manufacturing (1998)Implementation of activity-ba…Integration of Activity-Based Costing Modifications and LEAN Accounting into Full Cost Calculation (2020)Integration of Activity-Based…Time-driven activity-based costing (2017)Time-driven activity-based co…Improving health care costing with resource consumption accounting (2016)Improving health care costing…Deciding product mix based on time-driven activity-based costing by mixed integer programming (2015)Deciding product mix based on…Measure Costs Right: Make the Right Decisions (1988)Researching management accounting practice: The role of case study methods (1990)Cost & effect: using integrated cost systems to drive profitability and performance (1998)Income Uncertainty and Aggregate Consumption (2010)Modelling cost estimation for accessing spatial data using fuzzy logic and time-driven activity based costing in the context of an NSDI (2014)Application of the TDABC model in the logistics process using different capacity cost rates (2016)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The External Control of Organizations. (1978)Cost Accounting: A Managerial Emphasis, (2010)From comfort to stretch zones: A field study of two multinational companies applying “beyond budgeting” ideas (2013)Budgeting in Times of Economic Crisis (2015)Exploring differences in budget characteristics, roles and satisfaction: A configurational approach (2015)The promise--and peril--of integrated cost systems. (1998)A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions (2000)The costs of activity-based management (2002)How R&D management practice affects innovation performance (2006)On establishing the core competency identifying model (2006)IDENTIFYING AND PRIORITIZING COST REDUCTION SOLUTIONS IN THE SUPPLY CHAIN BY INTEGRATING VALUE ENGINEERING AND GRAY MULTI-CRITERIA DECISION-MAKING (2020)The effect of strategy and organizational structure on the adoption and implementation of activity-based costing (1997)Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 1) (2011)A combined modelling of fuzzy logic and Time-Driven Activity-based Costing (TDABC) for hospital services costing under uncertainty (2018)Measuring manufacturing performance: a new challenge for managerial accounting research (1983)How Cost Accounting Distorts Product Costs (1988)A combined financial and physical flows evaluation for logistic process and tactical production planning: Application in a company supply chain (2007)Extent of ABC Use and Its Consequences* (2008)Treatment and recycling system optimisation with activity-based costing in WEEE reverse logistics management: an environmental supply chain perspective (2008)A framework for cost-aware process management : generation of accurate and timely management accounting cost reports (2013)A Framework for Cost-Aware Process Management: Cost Reporting and Cost Prediction (2014)Resource Consumption Accounting with Cost Dimension and an Application in a Glass Factory (2015)Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case (2008)Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers (2012)A New Costing Model in Hospital Management (2013)Recent evolutions in costing systems: A literature review of Time-Driven Activity-Based Costing (2013)Development of real-time product cost measurement: A case study in a medium-sized manufacturing company (2016)Conceptual Foundations of the Balanced Scorecard (2008)20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research (2013)Defining and Implementing Value-Based Health Care: A Strategic Framework (2019)Supply chain management, activity-based costing and organisational factors (2009)Customer profitability analysis with time‐driven activity‐based costing: a case study in a hotel (2010)Research in management accounting innovations (2010)
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References

  • 2012Time‐Driven Activity‐Based Costing819 cited
  • 2007The innovation of time-driven activity-based costing156 cited
  • 2010Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice154 cited
  • 2007Time-driven activity-based costing: exploring the underlying model114 cited
  • 2009Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models111 cited
  • 1998Implementation of activity-based costing in manufacturing91 cited
  • 2009Resource consumption accounting: Manager‐focused management accounting85 cited
  • 2004Gaining and sustaining competitive advantage with activity based cost management system58 cited
  • 2010Time-Driven Activity-Based Costing (TDABC): An Initial Appraisal through a Longitudinal Case Study50 cited
  • 2005Modeling Logistics Costs using Time-Driven ABC: A Case in a Distribution Company42 cited
  • 2002Reporting the cost of capacity28 cited

Cited by

  • 2015Deciding product mix based on time-driven activity-based costing by mixed integer programming38 cited
  • 2017Time-driven activity-based costing20 cited
  • 2020Integration of Activity-Based Costing Modifications and LEAN Accounting into Full Cost Calculation18 cited

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  • 2016Improving health care costing with resource consumption accounting16 cited