Construct · 1 fields · 1 citations

time-driven activity-based costing: a standalone construct

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Management accounting

costing approach that assigns resource costs to activities using estimated time per transaction and the cost per unit of capacity time.

In management accounting, time-driven activity-based costing refers to costing approach that assigns resource costs to activities using estimated time per transaction and the cost per unit of capacity time. This meaning comes from Kaplan (2007) in Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits.[1]

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Nearby constructs

activity-based costing1 fields · 1 citationsanchor · a standalone construct capacity5 fields · 8 citationsjingle · one word, four limits cost4 fields · 4 citationsjingle · one word, four constructs

References

Kaplan, R. S. (2007). Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press. ISBN 9781422101711

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