La modélisation des activités de services par leTime Driven Activity Based Costing

Elodie Allain
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Elodie Allain: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Abstract: Put forward by Kaplan and Anderson in 2004 to remedy ABC pitfalls, TD ABC meant to be simpler,cheaper, and more powerful than ABC approach. Insertion of an important number of cost drivers must enable abetter modelling of process' increasing complexity. TD ABC can appear to be suited to service process' costmodelling, often difficult to make. However, drivers insert in TD ABC don't included consequences of servicerelation. This report lead up us to wonder about the interest of this new modelling for services activities.

Keywords: service activities; specification errors; TD ABC; activités de services; erreurs de spécification (search for similar items in EconPapers)
Date: 2009-05
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Published in 30e Congrès de l'AFC "La place de la dimension européenne dans la Comptabilité Contrôle Audit", May 2009, Strasbourg, France. 19 p

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00391140

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