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Communication dans un congrès Année : 2009

Time Driven Activity Based Costing: New Wine, or Just New Bottles?

Yves Levant
  • Fonction : Auteur
Charles Ducrocq

Résumé

TD ABC is presented as a new method by its “inventors” R. Kaplan and S. Anderson. Their aim was to respond to the criticism met by the ABC method, in terms of the cost and complexity of implementing and maintaining it. While TDABC offers a partial solution to these failings, it also has some inherent weaknesses. Among these, we may cite in particular the difficulty to measure the times on which the TDABC method is based. Homogeneity and maintaining it over time are also given little thought, in spite of their importance in this type of method. Finally, there is nothing new about the valuation of capacity-driven costs and the deviation revealed by TDABC is simply a deviation in the volume of business
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Dates et versions

halshs-00391265, version 1 (03-06-2009)

Identifiants

  • HAL Id : halshs-00391265 , version 1

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Michel Gervais, Yves Levant, Charles Ducrocq. Time Driven Activity Based Costing: New Wine, or Just New Bottles?. 32nd Annual congress of the European Accounting Association, May 2009, Tampere, Finland. 32 p. ⟨halshs-00391265⟩
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Dernière date de mise à jour le 20/04/2024
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