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Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits (Inglés) Tapa dura – 1 mar 2007

3.0 de un máximo de 5 estrellas 1 opinión de cliente

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In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. Time-Driven Activity-Based Costing is the solution to the problems associated with large-scale ABC implementation. In this book, Kaplan and Anderson offer a revised model where managers can estimate the resource demands imposed by each transaction, product, or customer, rather than rely on time-consuming and costly employee surveys.

In their new model, Kaplan and Anderson focus on the two parameters managers need to estimate: how much it costs per time unit to supply resources to the business activities (the total overhead expenditure of a department divided by the total number of minutes of employee time available) and how much time it takes to carry out one unit of each kind of activity (as estimated or observed by the manager). Rather than endlessly updating and maintaining ABC data, this book with allow managers to spend their time addressing the deficiencies the model reveals: inefficient processes, unprofitable products and customers, and excess capacity.

Kaplan and Anderson lead the discussion of Time-Driven ABC in the first seven chapters, followed by individual cases studies of actual implementations by Acorn consultants in diverse settings


In the classroom, ABC looks like a great way to manage a company’s resources. But many executives who have tried to implement ABC on a large scale in their organizations have found the approach limiting and frustrating. Why? The employee surveys that these companies used to estimate the resources required for business activities proved too time consuming and expensive.

This book introduces time-driven activity-based costing (TDABC), an easier and more powerful approach for measuring cost and profitability that exploits the data now available from ERP systems. With TDABC, managers spend less time and money gathering and maintaining data and more time addressing the problems that TDAMC reveals—such as inefficient processes, unprofitable products and customers, and excess capacity.

The authors show how managers can build a TDABC system by answering two fundamental questions:

  • How much does it cost to supply resources capacity for each business process in our organization?
  • How much resource capacity (time) is required to perform work for each of out company’s transactions, products, and customers?

    Beyond illustrating the normal benefits from successful ABC implementations—such as enhancing the profitability of products and customers, managing capacity utilization, and improving process efficiencies—Kaplan and Anderson introduce innovative, new TDABC applications, including:

  • Linking strategic planning to operational budgeting
  • Enhancing the due diligence process for mergers and acquisitions
  • Supporting continuous-improvement activities such as lean management and benchmarking
  • Eliminating unnecessary complexity in supply chains
  • Optimizing staffing for key personnel

    The book illustrates the TDABC approach with a wealth of case studies in diverse settings, based on actual implementations guided by Acorn consultants. Featured organizations include Kemps LLC, Sanac Logistics, ATB Financial, Citigroup Technology Infrastructure Division, and Jackson State University.

    A vital new resource, Time-Driven Activity Based Costing gives you the tools and examples you need to maximize the value of your activity-based costing system.

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    10 de octubre de 2012
    Formato: Tapa dura|Compra verificada

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    Amazon.com: 4,4 de 5 estrellas 12 opiniones
    Steve Yaffe
    5,0 de 5 estrellasClear and Practical, can be applied to a broader base of activities than just private industry.
    5 de febrero de 2016 - Publicado en Amazon.com
    Formato: Tapa dura|Compra verificada
    Pedro L San Martin R
    3,0 de 5 estrellasSame wine new bottle
    25 de agosto de 2013 - Publicado en Amazon.com
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    David White
    5,0 de 5 estrellasGreat Book.
    13 de mayo de 2013 - Publicado en Amazon.com
    Formato: Tapa dura|Compra verificada
    4,0 de 5 estrellasFour Stars
    22 de septiembre de 2014 - Publicado en Amazon.com
    Formato: Tapa dura|Compra verificada
    5,0 de 5 estrellasGuide to TD ABC
    12 de octubre de 2014 - Publicado en Amazon.com
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