Le Time Driven activity-based Costing (TDABC): un premier bilan à travers une étude de cas longitudinale

Michel Gervais, Yves Levant and Charles Ducrocq ()
Additional contact information
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

Post-Print from HAL

Abstract: TDABC is presented as a new method by its "inventors" (Kaplan and Anderson). Their aim is to respond to the criticism met by the ABC method. The study shows that, while TDABC offers a partial solution to these failings, it also has sorne inherent weaknesses. Among these, we may cite in particular the difficultY to measure the times on which the method is based. Homogeneity is also given little thought, in spite of its importance to obtain reliable costs. 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. The quality of the data-processing applications remain an essential element to reduce complexity. On the whole, the aim of the method could be the supervision of the labour time.

Keywords: error of aggregation; error of measurement; homogeneity in accountancy; TDABC method.; erreur de mesure; homogénéité; TDABC. (search for similar items in EconPapers)
Date: 2010-03
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Published in Finance Contrôle Stratégie, 2010, 13 (1), pp.123-155

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Journal Article: Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale (2010)
Working Paper: Le Time-Driven Activity-Based Costing (TDABC): un premier bilan à travers une étude de cas longi tudinale (2010)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00517440

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().