Innovation in Cost Management.A Comparison Between Time-DrivenActivity-Based Costing (TDABC)and Value Stream Costing (VSC)in an Auto-Parts Factory

  1. Patxi Ruiz de Arbulo
  2. Jordi Fortuny
  3. Javier García
  4. Pablo Díaz de Basurto
  5. Enara Zarrabeitia
Book:
Industrial Engineering: Innovative Networks: 5th International Conference on Industrial Engineering and Industrial Management "CIO 2011", Cartagena, Spain, September 2011, Proceedings
  1. Suresh P. Sethi (dir. congr.)
  2. Marija Bogataj (dir. congr.)
  3. Lorenzo Ros-McDonnell (dir. congr.)

Publisher: Springer-Verlag Reino Unido

ISBN: 978-1-4471-2321-7

Year of publication: 2012

Pages: 121-128

Type: Book chapter

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Abstract

This paper deals with two new approaches to cost accounting:Time-Driven Activity-Based Costing (TDABC) and Value Stream Costing (VSC).First, the paper introduces both methods, focusing on TDABC. Next, we analyse the experience of an auto parts manufacturer who shifted from ABC to TDABC.Finally, we test how both methods work in a multiproduct/multi-process manufacturing environment adapted from reality, and we compare them. Although their aims are very different, they yield similar results.

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