Operationalising TDABC in the Furniture Industry: Evidence from Logistics Processes in Portugal

Amélia Silva (), Bruno Pacheco (), Rui Bertuzi () and Humberto Riberio
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Amélia Silva: GOVCOPP; ESTGA, University of Aveiro
Bruno Pacheco: ISCAP, Porto Polytechnic
Rui Bertuzi: CEOS.PP, ISCAP, Porto Polytechnic
Humberto Riberio: GOVCOPP; ESTGA, University of Aveiro

Chapter 14 in The Expanding Horizons of Business and Management, Volume I, 2026, pp 323-343 from Palgrave Macmillan

Abstract: Abstract The Portuguese furniture industry consists mainly of Micro, Small, and Medium Enterprises (SMEs) that sell globally. Logistics are a key factor in timely deliveries and customer satisfaction, but some companies lack complete cost data and adequate management systems. This study identifies the key logistics activities and determines whether companies possess the capabilities to calculate the costs of deliveries using Time-Driven Activity-Based Costing (TDABC). A questionnaire, developed with expert feedback, was applied to a sample of Portuguese furniture SMEs in order to assess logistics standardisation, cost categories, and information availability. Results show that while logistics activities are highly standardised, most of the firms lack adequate information systems to give full support to TDABC. Some are partially ready, but others are already in a situation to apply the method. The findings provide the foundation to develop a TDABC-based costing model and proceed with the third phase of the project.

Keywords: accounting; activities; activity; data; implementation; logistics; management accounting; Standard cost model; theoretical; time; Time-Driven Activity-Based Costing (TDABC) (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:pal:pscchp:978-3-032-26496-1_14

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DOI: 10.1007/978-3-032-26496-1_14

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