HOOZÉE, S.; VANHOUCKE, M.; BRUGGEMAN, W. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2010
This paper compares the accuracy of traditional ABC and time-driven ABC in complex and dynamic environments through simulation analysis. First, when unit times in time-driven ABC are known or can be flawlessly estimated, time-driven ABC coincides with the benchmark system and in this case our...