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...
| Publicado en: | Abacus Vol. 48; no. 4; pp. 439 - 473 |
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| Autores principales: | , , |
| Formato: | Artículo |
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Wiley-Blackwell
Dec2012
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| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=83597899&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 83597899 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Dec2012 vid: 48 iid: 4 pid: 480 pub: Wiley-Blackwell artinfo: ui: 83597899 10.1111/j.1467-6281.2012.00366.x ppf: 439 ppct: 34 formats: fmt: @attributes: type: P size: 238KB tig: atl: The Impact of Refinement on the Accuracy of Time-driven ABC. aug: au: Hoozée, Sophie Vermeire, Lea Bruggeman, Werner affil: IESEG School of Management (LEM-CNRS) KU Leuven Campus Kortrijk, Leuven Statistics Research Centre Ghent University su: Activity-based costing Equations Time management Long run (Economics) Sampling errors Cognitive psychology Stochastic processes sug: subj: Activity-based costing Equations Time management Long run (Economics) Sampling errors Cognitive psychology Stochastic processes keyword: Costing accuracy Costing errors Mathematical model Time equation ab: 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 ABC and examines the impact of adding terms to time equations on the accuracy of estimated transaction times. The results provide some fundamental insights into the balancing of errors when refining time equations and lead to some general recommendations that may be followed in the design process of a time-driven ABC system to enhance the accuracy of times calculated by means of time equations. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 2012 holdings: @attributes: islocal: N |
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