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The Impact of Refinement on the Accuracy of Time-driven ABC.

Recently, time-driven activity-based costing ( ABC) has been developed as a cost modelling technique in which transaction times (that is, times required for particular occurrences of an activity) are calculated using time equations. This paper develops a model of the error structures in time-driven...

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Published in:Abacus Vol. 48; no. 4; pp. 439 - 473
Main Authors: Hoozée, Sophie, Vermeire, Lea, Bruggeman, Werner
Format: Article
Published: Wiley-Blackwell Dec2012
Subjects:
Activity-based costing
Equations
Time management
Long run (Economics)
Sampling errors
Cognitive psychology
Stochastic processes
Online Access:View this record in EBSCOhost