immense benefits to customers but with minimal costs. Time-Driven Activity-Based Costing (TDABC) method is applied to the ice …

immense benefits to customers but with minimal costs. Time-Driven Activity-Based Costing (TDABC) method is applied to the ice …

-Driven Activity Based Costing (TDABC) have been used in the context of logistics costs. Design/methodology/approach: A Distribution … that should be considered. Accordingly, a TDABC model for the logistics function was developed. Findings: The cost model … gives the foundations or other TDABC models with more than one capacity cost rate. Practical implications: The TDABC model …

-Driven Activity Based Costing (TDABC) have been used in the context of logistics costs. Design/methodology/approach: A Distribution … that should be considered. Accordingly, a TDABC model for the logistics function was developed. Findings: The cost model … gives the foundations or other TDABC models with more than one capacity cost rate. Practical implications: The TDABC model …

Le TDABC est présenté comme une nouvelle méthode par ses « inventeurs » : R. Kaplan et S. Anderson. Leur ambition était … maintenance. Si le TDABC permet de répondre partiellement à ces critiques, il présente toutefois des faiblesses qui lui sont … mesure des temps sur lesquels repose le TDABC. L'homogénéité et son maintien dans le temps ne sont également que peu abordés …