| 总结: | Activity-based costing can provide important insights; however, it can also be complex and difficult to implement and sustain. Time-driven activity-based costing (TDABC) is more straightforward, using time as the primary metric for assessing costs, since almost all costs have a time dimension. Robert S. Kaplan and Steven R. Anderson introduce time-driven activity-based costing and its two foundations: estimates of time needed for any given order, customer, or product, and the capacity cost rate. Chapter by chapter, they show how to estimate process times, calculate capacity cost ratios, and plan and implement a TDABC system. Their case studies show managers, executives and academics the benefits of this clear, sophisticated tactic for budgeting, cost management, process improvement, benchmarking, and acquisition evaluations.
|
|---|