Supply chain cost management approach utilizing time-driven activity-based costing

Jailson dos Santos Silva and Maria Silene Alexandre Leite

The Engineering Economist, 2025, vol. 70, issue 3, 101-121

Abstract: This study focuses on cost and supply chain management models, specifically Time-Driven Activity-based Costing (TDABC) and the Lambert, Cooper, and Pagh (LCP) model. By utilizing these models to evaluate the mining supply chain, the researchers were able to examine operational details and effectively apply TDABC. The study revealed the unit cost of the product under analysis and opportunities for cost reduction through the integration of TDABC and the LCP model. The study’s originality lies in proposing an efficient cost management approach for complex organizational structures.

Date: 2025
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DOI: 10.1080/0013791X.2025.2540271

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