Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits
Kaplan, Robert S., Anderson, Steven R.
Language: English
Published by Harvard Business Review Press, 2007
- Hardcover
- Used

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- Title
- Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits
- Author
- Kaplan, Robert S., Anderson, Steven R.
- Publisher
- Harvard Business Review Press
- Publication year
- 2007
- Condition
- Good
- Binding
- Hardcover
- Language
- English
- ISBN 10
- 1422101711
- ISBN 13
- 9781422101711
This book shows you how to implement time-driven activity-based costing (TDABC), an easier and more powerful way to implement ABC. You can now estimate directly the resource demands imposed by each business transaction, product, or customer. The payoff? You spend less time and money obtaining and maintaining TDABC data—and more time addressing problems that TDABC reveals, such as inefficient processes, unprofitable products and customers, and excess capacity. The authors also show how to use TDABC to link strategic planning to operational budgeting, to enhance the due diligence process for mergers and acquisitions, and to support continuous improvement activities such as lean management and benchmarking.
In presenting their model, the authors define the two questions required to build TDABC:
1) How much does it cost per time unit to supply resource capacity for each business process?
2) How much resource capacity (time) is required to perform work for a company’s many transactions, products, and customers?
The book demonstrates how to develop simple, valid answers to these two questions.
Kaplan and Anderson illustrate the TDABC approach with a wealth of case studies, in diverse settings, based on actual implementations.
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About the Author
"About the title" may belong to another edition of this title.
Phatpocket Limited
Waltham Abbey, HERTS, United Kingdom
AbeBooks seller since April 28, 2005
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