Karteikarten
7. Time-driven ABC
Karten in diesem Stapel (4)
- 1Homogeneity Assumption of ABCMost ABC systems use a large number of transactional cost drivers that assume each occurrence of the event (a production run, a customer order, a product to support) consumes the same quantity of resources.
- 2Time-driven ABC - Characeristics• Provides an alternative to ABC
• Helps mitigate the homogeneity generalization (that ABC uses cost drivers that assume each event consumes the same quantity of resources)
• Estimating the cost per time unit of capacity
• Estimating the unit times of activities
• Based on the managers’ estimates
• Analyzing and reporting costs
• Updating the model
• TDABC assigns resource costs directly to the cost objective
• decreases the amount of data needed - 3TDABC - Advantageso Easier to maintain
o More flexible
o does not require employee surveys
o Recognizing over and under capacity
o Easier and faster to build an accurate model
(Just to state a few ex) - 4Critique on TDABC1. TDABC excludes unused capacity costs in computing individual product
costs, whereas traditional ABC includes it. Including unused capacity is a
strategic choice depending on the purpose of costing systems (e.g. taxes).
2. TDABC is not easier to develop and maintain than traditional ABC.
3. TDABC focuses on time standards to the exclusion of other cost factors.
Informationen
- Beschreibung
- Masters Management, Control & Finance Karteikarten am 7. Time-driven ABC, erstellt von Lukas Choo am 07/04/2016.
- Erstellt von
- Lukas Choo
- Aufrufe
- 3
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