Title: Recent evolutions in costing systems: A literature review of Time-Driven Activity-Based Costing
Authors: Siguenza Guzman, Lorena ×
Van den Abbeele, Alexandra
Vandewalle, Joos
Verhaaren, Henry
Cattrysse, Dirk #
Issue Date: Mar-2013
Publisher: Intersentia
Series Title: Review of Business and Economic Literature vol:58 issue:1 pages:34-64
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.
ISSN: 2034-7677
VABB publication type: VABB-1
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Centre for Industrial Management / Traffic & Infrastructure
Research Center Accountancy, Leuven
ESAT - STADIUS, Stadius Centre for Dynamical Systems, Signal Processing and Data Analytics
× corresponding author
# (joint) last author

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