Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models
Data(s) |
01/01/2009
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Resumo |
Despite its theoretical superiority over traditional volume-based costing models, the Activity-Based Costing (ABC) model has failed to replace traditional volume-based costing models in most organisations. In response to the problems of the model, Time-Driven Activity-Based Costing (TDABC) and Resource Consumption Accounting (RCA) models have been developed as costing models for next generation cost management systems. A key feature that distinguishes TDABC and RCA models from traditional volume-based costing models and the ABC model is the recognition of idle resources in resource pools.<br /><br />This paper presents a discussion on implications of recognising idle resources in TDABC and RCA models on developments, maintenance and uses of cost management systems. A hypothetical case is presented to illustrate conversions of an ABC-based costing model to ones that are based on the TDABC and RCA models, and the resulting new allocation of resource costs.<br /> |
Identificador | |
Idioma(s) |
eng |
Publicador |
Institute of Certified Management Accountants |
Relação |
http://dro.deakin.edu.au/eserv/DU:30022991/tse-recognitionofidle-2009.pdf http://dro.deakin.edu.au/eserv/DU:30022991/tse-recognitionofidle-evidence-2009.pdf http://www.cmawebline.org/joomla4/images/stories/JAMAR_2009_Summer/JAMARv7.2-TDABC-RCA.pdf?28e5bbf660cb545fc854f5c048c7be7c=0ca8e14a4de2bd4bb75ce1edbb240abf |
Direitos |
2009, Institute of Certified Management Accountants |
Palavras-Chave | #cost management #idle resources #activity-based costing #time-driven activity-based costing #resource consumption accounting |
Tipo |
Journal Article |