L’abc, il TDABC e la dimensione tempo in azienda: alcune considerazioni

Journal title ESPERIENZE D'IMPRESA
Author/s Giuseppe Iuliano, Gaetano Matonti
Publishing Year 2015 Issue 2014/2
Language Italian Pages 19 P. 119-137 File size 168 KB
DOI 10.3280/EI2014-002007
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

To overcome the difficulties inherent in traditional ABC, Kaplan and Anderson (2004) presented a new method the Time Driven Activity Based Costing (TDABC). This method was presented as a "new" method in the field of determined costs, even if it is only an update of a traditional method ABC. Considering the assignment of sources to activities, a new version of ABC used time equations. The principle of this method is based on the transformation of cost drivers to time equation that express the time needed for performing of the activity as the function of sometime drivers. The characteristics are called time drivers, because they preside the consumption time of activity.

Keywords: Activity-based Costing, Time Driven Activity-based Costing, Time equation, processes.

  1. Amodeo D. (1960). Le gestioni industriali Produttrici di beni. Torino: Utet.
  2. Antonelli, V. (2002). Introduzione allo studio del sistema d’azienda. Torino: Giappichelli.
  3. Brusa L. (1991). Evoluzione della contabilità dei costi. In Brusa L., Zamprogna L., Pianificazione e controllo di gestione. Milano: Etas Libri.
  4. Bubbio A., Vellutini M., Solbiati M. (2008). Corporate performance management. Milano: IPSOA.
  5. Byrne S., Stower E., Torry P. (2009). Is ABC Adoption a Success in Australia?. Journal of Applied Management Accounting Research, 7 (1): 37-52. Brimsin J.A. (1997). Activity Accounting: An Activity-Based Costing Approach. Wiley.
  6. Cardinaels E., Labro E. (2008). On the Determinants of Measurement Error in Time-Driven Costing. The Accounting Review, 83 (3): 735-756, DOI: 10.2308/accr.2008.83.3.735
  7. Chenhall R., Langfield-Smith K. (1998). Adoption and Benefits of Management Accounting Practices: An Australian Study. Management Accounting Research, 9 (1): 1-19, DOI: 10.1006/mare.1997.0060
  8. Cinquini L. (1994). La dimensione «tempo» e il sistema dei valori aziendali. Milano: Giuffrè.
  9. Cinquini L. (2008). Strumenti per l’analisi dei costi. Fondamenti di Cost Accounting, I [3. edizione]. Torino: G. Giappichelli Editore.
  10. Clarke P.J., Hill N.T., Stevens K. (1999). Activity Based Costing in Ireland: barriers to, and opportunities, for change. Critical Perspectives on Accounting, 10: 68-443, DOI: 10.1006/cpac.1997.0197
  11. Coda V. (1968). I costi di produzione. Milano: Giuffrè.
  12. Collini P. (1995). L’analisi del margine di contribuzione: un approccio “multilivello” di tipo activity based. Contabilità, Finanza & Controllo, Il Sole 24 Ore: 562.570.
  13. Cooper R., Kaplan R.S. (1998). Profit Priorities from Activity-Based Costing, e Measuring the Cost of Resource Capacity. In Kaplan R.S., Cooper R., Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press.
  14. Cotton W., Jackson S., Brown R. (2003). Note on a New Zealand Replication of the Innes et al. UK Activity-Based Costing Survey. Management Accounting Research, 14 (1): 67-72, DOI: 10.1016/S1044-5005(02)00057-4
  15. De Masi D., Bolzanini A. (1984). Trattato di sociologia del lavoro e dell’organizzazione. Milano: FrancoAngeli.
  16. De Minico L. (1946). Lezioni di Ragioneria. Napoli: Pironti.
  17. Demeere N., Stouthuysen K., Roodhooft F. (2009). Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact. Health Policy: 1-9 (Foorthcoming), DOI: 10.1016/j.healthpol.2009.05.003
  18. Dejenega O. (2011). Method Time Driven Activity Based Costing-Literature review. Journal of Applied Economic Sciences, VI, 1 (15): 7-15.
  19. Everaert P., Bruggeman W., Decreus G. (2008). Sanac Inc.: From ABC to Time-Driven ABC (TDABC) – An Instructional Case. Journal of Accounting Education, 26 (3): 118-154, DOI: 10.1016/j.jaccedu.2008.03.001
  20. Everaert P., Bruggeman W., Sarens G., Anderson S.R., Levant Y. (2008). Cost modeling in logistics using time-driven ABC. Experiences from a wholesaler. International Journal of Physical Distribution & Logistics Management, 38, 3, DOI: 10.1108/09600030810866977
  21. Gosselin M. (1997). The Effect of Strategy and Organizational Structure on the Adoption and implementation of Activity-Based Costing. Accounting, Organizations and Society, 22 (2): 105-122, DOI: 10.1016/S0361-3682(96)00031-1
  22. Innes J., Mitchel F., Sinclair D. (2000). Activity-Based Costing in the U.K.’s Largest Companies: A Comparison of 1994 and 1999 Survey Results. Management Accounting Research, 11 (3): 349-362, DOI: 10.1006/mare.2000.0135
  23. Ittner C.D. (1999). Activity-based costing concepts for quality improvement. European Management Journal, 17, 5: 492-500, DOI: 10.1016/S0263-2373(99)00035-3
  24. Kaplan R.S., Anderson S.R. (2003). Time-Driven Activity-Based Costing, available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=485443 (consultato il 29/1/2015). Kaplan R.S., Anderson S.R. (2004). Time-Driven Activity-Based Costing. Harvard Business Review, 82: 131-138.
  25. Kaplan R.S., Anderson S.R. (2005). Rethinking Activity-Based Costing. Harvard Business Review.
  26. Kaplan R.S. Anderson S.R. (2007). Time-Driven Activity-Based Costing. USA: Harward Business School.
  27. Kaplan R.S., Anderson S.R. (2007a). The innovation of time-driven activity based costing. Journal of Cost Management, 21, 2: 5-15.
  28. Kaplan R.S., e Anderson, S.R. (2008), Time-Driven-Activity-Based Costing, La via più semplice ed efficace per accrescere i profitti, De Agostini Scuola SpA-Novara.
  29. Kaplan R., Cooper R. (1998), Cost & Effect, Using Integrated Cost Systems to Drive Profitability and Performance. Boston, MA: Harvard Business School Press.
  30. Kiani R., Sangeladji M. (2003). An Empirical Study about the Use of the ABC/ABM Models by Some of the Fortune 500 Largest Industrial Corporations in the USA. Journal of
  31. American Academy of Business. Cambridge, 3 (1-2):174-182.
  32. Lavacca C., Tos R., Carpentieri C., Natale C. (1995). Che cos’è l’activity based management. Il controllo di gestione per la qualità. Milano: Il Sole 24 Ore Editore.
  33. Moisello A.M. (2008). L’activity based costing nelle decisioni d’impresa di breve e lungo periodo, Milano: Giuffrè Editore.
  34. Mortaji S.T.H., Bagherpour M., Mazdeh M.M. (2013). Fuzzy Time-Driven Activity-Based Costing. Engineering Management Journal, 25 (3): 63-73.
  35. Pernot E., Roodhooft F., Van den Abbeele (1997). Time-Driven Activity-Based Costing for Inter-Library Services: A Case Study in a University. The Journal of Academic Librarianship, 33, 5: 551-560, DOI: 10.1016/j.acalib.2007.06.001
  36. Rigby D. (2003). Management tools 2003. Boston: Bain & Company.
  37. Santini F. (2010). Il costo di produzione tra Cost Accounting e Strategic Cost Management. Torino: Giappichelli.
  38. Schmenner, R.W. (1988). The merit of making things fast. Sloan Management Review.
  39. Siguenza Guzman L., Van Den Abbeele A., Vandewalle J., Verhaaren H., Cattrysse D. (2014). Using Time-Driven Activity-Based Costing to support Library Management Decisions: A Case Study for Lending and Returning Processes. Library Quarterly, 84 (1): 1-23, DOI: 10.1086/674032
  40. Sòstero U. (1991). Analisi dei costi: Le logiche di attribuzione. Padova: Cedam.
  41. Stalk G. (1988). The next source of Competitive Advantage, Harvard Business Review.
  42. Stalk TG.J., Hout M. (1991). Competere contro il tempo. Sperling & Kupfer.
  43. Szychta A. (2010). Time-Driven Activity-Based Costing in Service Industries, Social Sicences, 1 (67): 49-59.
  44. Tharenou P., Donohue R., Cooper B. (2007). Management Research Methods. Cambridge: Cambridge University Press, DOI: 10.1017/CBO9780511810527
  45. Tse M.S.C., Gong M.Z. (2009). Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models, JAMAR, 7, 2.
  46. Zamprogna L. (1991). Pianificazione e controllo di gestione, creazione del valore, cost accounting e reporting direzionale. Etas.
  47. Zappa G. (1957). Le produzioni nell’economia delle imprese. Voll. I, II, III. Milano: Giuffrè.

Giuseppe Iuliano, Gaetano Matonti, L’abc, il TDABC e la dimensione tempo in azienda: alcune considerazioni in "ESPERIENZE D'IMPRESA" 2/2014, pp 119-137, DOI: 10.3280/EI2014-002007