Recently, time equation-based costing has been developed as a cost modelling approach in which activity times are … it can be used to determine the impact of measurement errors in time equation input parameters on the variability of …

product costs (Datar and Gupta, 1994; Labro and Vanhoucke, 2007). In time equation-based costing it is expected that the … incorrect estimation of the time parameters in the time equations.<br><br>This study explored the origins of errors in time … equation-based costing in a case setting. The case data revealed that measurement errors and specification errors in time …