THE IMPLEMENTATION OF THE TIME-DRIVEN ACTIVITY BASED COSTING MODEL IN THE MANUFACTURING COMPANIES

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KHALIFEH SOLTANI S.A.; MIRZAEI KALANI M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2013 | Volume:5 | Issue:15 Page(s): 83-102

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Information Journal Paper

Title

THE IMPLEMENTATION OF THE TIME-DRIVEN ACTIVITY BASED COSTING MODEL IN THE MANUFACTURING COMPANIES

Author(s)

KHALIFEH SOLTANI S.A. | MIRZAEI KALANI M. | Issue Writer Certificate

Keywords

TIME-DRIVEN ACTIVITY BASED COSTINGQ2

TDABCQ2

TRADITIONAL ACTIVITY BASED COSTINGQ2

IDLE CAPACITYQ2

TRADITIONAL ABSORPTION COSTINGQ2

Abstract

This research studies and compares the results of implementation of TRADITIONAL ABSORPTION COSTING model and TIME-DRIVEN ACTIVITY BASED COSTING model (TDABC) in order to calculating the cost of products and services in the Pasargad Polymer company. The fundamental hypothesis of this paper states that the implementation of TDABC model presents more relevant results than traditional absorbtion costing in the above mentioned company. The data has been collected by library and field research methods. Then the collected data were placed in the two models and the results of data processing were analyzed. The results show that the TRADITIONAL ABSORPTION COSTING model over allocates overhead costs to the higher volume products and services and overstates the cost of these products and services accordingly. But the TDABC model, the simplified one of traditional activity cased costing model, modifies the over and under overhead allocation by utilizing the time equations and drivers and reports the cost of products and services properly. The TDABC also measures the IDLE CAPACITY and its cost and can help the managers in evaluating the performance of company's departments.

Cites

DESIGNING TIME DRIVEN ACTIVITY BASED COSTING SYSTEM VIA FUZZY LOGIC APPROACH (CASE STUDY OF YAS E FARS GLAZE COMPANY)

References

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APA: Copy

KHALIFEH SOLTANI, S.A., & MIRZAEI KALANI, M.. (2013). THE IMPLEMENTATION OF THE TIME-DRIVEN ACTIVITY BASED COSTING MODEL IN THE MANUFACTURING COMPANIES. MANAGEMENT ACCOUNTING, 5(15), 83-102. SID. https://sid.ir/paper/198741/en

Vancouver: Copy

KHALIFEH SOLTANI S.A., MIRZAEI KALANI M.. THE IMPLEMENTATION OF THE TIME-DRIVEN ACTIVITY BASED COSTING MODEL IN THE MANUFACTURING COMPANIES. MANAGEMENT ACCOUNTING[Internet]. 2013;5(15):83-102. Available from: https://sid.ir/paper/198741/en

IEEE: Copy

S.A. KHALIFEH SOLTANI, and M. MIRZAEI KALANI, “THE IMPLEMENTATION OF THE TIME-DRIVEN ACTIVITY BASED COSTING MODEL IN THE MANUFACTURING COMPANIES,” MANAGEMENT ACCOUNTING, vol. 5, no. 15, pp. 83–102, 2013, [Online]. Available: https://sid.ir/paper/198741/en

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