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Recent Evolutions in Costing Systems: A Literature Review of Time-Driven Activity-Based Costing

Author

Listed:
  • L. Siguenza-guzman
  • A. Van Den Abbeele
  • J. Vandewalle
  • H. Verhaaren
  • D. Cattrysse

Abstract

This article provides a comprehensive literature review of Time-Driven Activity Based Costing (TDABC), a relatively new tool to improve the cost allocation to products and services. After a brief overview of traditional costing and activity based costing systems (ABC), a detailed description of the TDABC model is given and a comparison made between this methodology and its predecessor ABC. Thirty-six empirical contributions using TDABC over the period 2004–2012 were reviewed. The results and conclusions of these studies are grouped according to the main areas of application of the method such as logistics, manufacturing, services, health, hospitality and nonprofit services. Potential benefits, and challenges are identified.

Suggested Citation

  • L. Siguenza-guzman & A. Van Den Abbeele & J. Vandewalle & H. Verhaaren & D. Cattrysse, 2013. "Recent Evolutions in Costing Systems: A Literature Review of Time-Driven Activity-Based Costing," Review of Business and Economic Literature, Intersentia, vol. 58(1), pages 34-65, March.
    • Handle: RePEc:sen:rebelj:v:58:i:1:y:2013:p:34-65
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    Cited by:

    1. Marc Jourdaine & Philippe Loubet & Guido Sonnemann & Stéphane Trébucq, 2021. "The ABC‐LCA method for the integration of activity‐based costing and life cycle assessment," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1735-1750, May.
    2. Wouters, Marc & Stecher, Julia, 2017. "Development of real-time product cost measurement: A case study in a medium-sized manufacturing company," International Journal of Production Economics, Elsevier, vol. 183(PA), pages 235-244.
    3. Jacobs, Karel & Roman, Erin & Lambert, Jo & Moke, Lieven & Scheys, Lennart & Kesteloot, Katrien & Roodhooft, Filip & Cardoen, Brecht, 2022. "Variability drivers of treatment costs in hospitals: A systematic review," Health Policy, Elsevier, vol. 126(2), pages 75-86.
    4. Pashkevich, Natallia & von Schéele, Fabian & Haftor, Darek M., 2023. "Accounting for cognitive time in activity-based costing: A technology for the management of digital economy," Technological Forecasting and Social Change, Elsevier, vol. 186(PB).

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