IDEAS home Printed from https://ideas.repec.org/a/ids/ijpqma/v12y2013i3p247-270.html
   My bibliography  Save this article

Cost modelling in maintenance using time-driven activity-based costing

Author

Listed:
  • Anwar Meddaoui
  • Driss Bouami

Abstract

The purpose of this paper is to demonstrate the possibility to use time-driven activity-based costing (TDABC) in maintenance cost modelling. It deals with three questions: how maintenance activities could be described? How could TDABC system model the complex maintenance processes? How could TDABC improve maintenance decision-making? This contribution is illustrated using the experience of a materials production company. The model is proposed using the process approach to describe maintenance process. The research illustrates that maintenance process cannot be modelled as a function but as a set of sub-processes. This document is one from the few papers that experiment TDABC in industrial sector. The proposed model can be used to support managers initially to identify maintenance activities and organise maintenance department. The model provides the possibility to predict the benefit costs for improvement actions before their establishment. This paper complements current discussion on the use of TDABC in the industrial costing especially maintenance costing.

Suggested Citation

  • Anwar Meddaoui & Driss Bouami, 2013. "Cost modelling in maintenance using time-driven activity-based costing," International Journal of Productivity and Quality Management, Inderscience Enterprises Ltd, vol. 12(3), pages 247-270.
    • Handle: RePEc:ids:ijpqma:v:12:y:2013:i:3:p:247-270
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=56148
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Orlando Durán & Paulo Afonso & Vinicius Minatogawa, 2020. "Analysis of Long-Term Impact of Maintenance Policy on Maintenance Capacity Using a Time-Driven Activity-Based Life-Cycle Costing," Mathematics, MDPI, vol. 8(12), pages 1-24, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijpqma:v:12:y:2013:i:3:p:247-270. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=177 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.