Le Time Driven Activity Based Costing (TDABC): “New Wine, or Just New Bottles?”

Michel Gervais, Yves Levant and Charles Ducrocq ()
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Michel Gervais: 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
Charles Ducrocq: IGR-IAE Rennes - Institut de Gestion de Rennes - Institut d'Administration des Entreprises - Rennes - UR - Université de Rennes

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Abstract: TDABC is presented as a new method by its "inventors" R. Kaplan and S. Anderson. Their aim was to respond to the criticism met by the ABC method, in terms of the cost and complexity of implementing and maintaining it. While TDABC offers a partial solution to these failings, it also has some inherent weaknesses. Among these, we may cite in particular the difficulty to measure the times on which the TDABC method is based. Homogeneity and maintaining it over time are also given little thought, in spite of their importance in this type of method. Finally, there is nothing new about the valuation of capacity-driven costs and the deviation revealed by TDABC is simply a deviation in the volume of business.

Keywords: error of aggregation; error of measurement; homogeneity in accountancy; TD ABC method.; erreur d'agrégation; erreur de mesure; homogénéité; TDABC (search for similar items in EconPapers)
Date: 2009-05-27
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, France. non paginé (CD ROM)

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