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Volume :17 Issue : 3 2010      Add To Cart                                                                    Download

An Evaluation of the Impact of (TDABC) on the Development of Methodology of ABC A Theoretical & Empirical Approach

Auther : Osama S. Abdul Sadek

After being put in practice, the ABC has revealed several application problems, which led to reconsideration of this system. Kaplan & Anderson habe introduced a recent system based on "time equations" named TDABC as a drivber for ABC. This study aims mainly at analyzing and evaluating the impact of TDABC in solving the problems associated with the application of ABC, and the scientific approaches in line of the new system. The researcher finds, based on this study - that TDABC has contributed to (1) the development of the methodology of ABC system. (2) the development of costing objectives, in three areas: (a) the accuracy of costing measurements, (b) the procedures of cost control, and (c) the development of costing reporting; the results of this study have authenticated these aspects. While (3) the simplification of accounting costing measures; the study has not authenticated this aspect, due to lack of enough evidence, and finally (4) about the improvement of customers profitability, the study has authenticated this point.

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Nov 19, 2019

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