Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case

Patricia Everaert, Werner Bruggeman and Gertjan De Creus

Journal of Accounting Education, 2008, vol. 26, issue 3, 118-154

Abstract: This case deals with the decision of Sanac Inc., a Belgian wholesale company, on whether to proceed with the implementation of an activity-based costing (ABC) system or switch to time-driven activity-based costing (TDABC). As a business consultant, you are hired to decide about the appropriate costing method. Your task is to decide which system the company should implement, given the desire of the president of the company to calculate profitability at the order and the customer level.

Keywords: Activity-based costing (ABC); Time-driven activity-based costing (TDABC); Teaching case; Logistics; Customer-profitability analysis (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:26:y:2008:i:3:p:118-154

DOI: 10.1016/j.jaccedu.2008.03.001

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