Understanding the error-structure of Time-driven Activity-based Costing: A pilot implementation at a European manufacturing company

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Understanding the error-structure of Time-driven Activity-based Costing: A pilot implementation at a European manufacturing company. / Lueg, Rainer; Morratz, Henrik.
in: European Journal of Management, Jahrgang 17, Nr. 1, 2017, S. 49-56.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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@article{e13733724ba8439b8df768bbfd849520,
title = "Understanding the error-structure of Time-driven Activity-based Costing: A pilot implementation at a European manufacturing company",
abstract = "Time-driven Activity Based Costing (TD-ABC) uses time equations to improve cost allocations from cost pools to cost objects. This paper proposes a framework to identify when possible errors occur in the design and implementation stages of TD-ABC. We apply the framework to a TD-ABC pilot implementation at a European manufacturing company. Results suggest that special attention is warranted during the initial design stage of TD-ABC in order to handle diversity in resource consumption patterns and secure reliable IT-support. The framework offers a holistic perspective on TD-ABC from a real case setting. It can be used as a guideline that highlights essential steps and pertaining errors in the implementation process. Thereby, future researchers as well as practitioners can better understand where to direct attention in order to increase the accuracy of time equations.",
keywords = "Management studies, Activity-based costing, error-structure, time equation",
author = "Rainer Lueg and Henrik Morratz",
year = "2017",
doi = "10.18374/EJM-17-1.5",
language = "English",
volume = "17",
pages = "49--56",
journal = "European Journal of Management",
issn = "1555-4015",
publisher = "International Academy of Business and Economics",
number = "1",

}

RIS

TY - JOUR

T1 - Understanding the error-structure of Time-driven Activity-based Costing

T2 - A pilot implementation at a European manufacturing company

AU - Lueg, Rainer

AU - Morratz, Henrik

PY - 2017

Y1 - 2017

N2 - Time-driven Activity Based Costing (TD-ABC) uses time equations to improve cost allocations from cost pools to cost objects. This paper proposes a framework to identify when possible errors occur in the design and implementation stages of TD-ABC. We apply the framework to a TD-ABC pilot implementation at a European manufacturing company. Results suggest that special attention is warranted during the initial design stage of TD-ABC in order to handle diversity in resource consumption patterns and secure reliable IT-support. The framework offers a holistic perspective on TD-ABC from a real case setting. It can be used as a guideline that highlights essential steps and pertaining errors in the implementation process. Thereby, future researchers as well as practitioners can better understand where to direct attention in order to increase the accuracy of time equations.

AB - Time-driven Activity Based Costing (TD-ABC) uses time equations to improve cost allocations from cost pools to cost objects. This paper proposes a framework to identify when possible errors occur in the design and implementation stages of TD-ABC. We apply the framework to a TD-ABC pilot implementation at a European manufacturing company. Results suggest that special attention is warranted during the initial design stage of TD-ABC in order to handle diversity in resource consumption patterns and secure reliable IT-support. The framework offers a holistic perspective on TD-ABC from a real case setting. It can be used as a guideline that highlights essential steps and pertaining errors in the implementation process. Thereby, future researchers as well as practitioners can better understand where to direct attention in order to increase the accuracy of time equations.

KW - Management studies

KW - Activity-based costing

KW - error-structure

KW - time equation

U2 - 10.18374/EJM-17-1.5

DO - 10.18374/EJM-17-1.5

M3 - Journal articles

VL - 17

SP - 49

EP - 56

JO - European Journal of Management

JF - European Journal of Management

SN - 1555-4015

IS - 1

ER -

DOI