Application of the TDABC model in the logistics process using different capacity cost rates

Afonso, Paulo; Santana, Alex Fabiano Bertollo

doi:10.3926/jiem.2086

Cited by 18 publications

(16 citation statements)

References 20 publications

(24 reference statements)

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“…To address the problems associated with the implementation and operation of the conventional ABC system, Kaplan and Anderson (2007) introduced the concept of TDABC. The approach uses time duration as the single cost driver and this easies its application in changing business environments (Afonso & Santana, 2016). Duration drivers estimate the time required to perform a task.…”

Section: Time‐driven Activity‐based Costingmentioning

confidence: 99%

Probabilistic time‐driven activity‐based costing

Sánchez

Batista

2020

J Corp Accounting Finance

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This article proposes a Probabilistic Time-driven Activity-based costing model. Time consumption is represented using probabilistic variables and Monte Carlo simulation technique is used to forecast total cost. The simulation experiments provide data to estimate a confidence interval for the total cost of a cost object. Hence, simulation can easily address variations in time forecasts and provide a more realistic characterization of total cost. The definition of the number of resources (e.g., employees) as decision variables allows analyzing alternatives and answer "what-if questions". The proposal would be very useful for an operation manager in analyzing uncertain scenarios and providing information indicating under what conditions different cost estimates are feasible.

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Section: Time‐driven Activity‐based Costingmentioning

confidence: 99%

Probabilistic time‐driven activity‐based costing

Sánchez

Batista

2020

J Corp Accounting Finance

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“…Under this criterion, it could be stated that the transport system (TS) constitutes the set of modes, means and facilities or infrastructure, which serve as a material basis for the execution, by man, of transportation activities, through the economic and juridical relationships established in an organization (Lee & Lam, 2012;Afonso & Santana, 2016;Movahedipour et al, 2016;Mimouni & Abouabdellah, 2016;Martínez-Vivar et al, 2016). In the previous approach the elements that compose this system materialized in the material base and the economic and legal relations.…”

Section: Theoretical Analysismentioning

confidence: 99%

“…On the other hand, logistics involves four subsystems recognized in the literature, among which are listed: Procurement, production, distribution and reuse, which in their holistic operation contribute to the performance of the business system (Chang & Lin, 2016;Ayala Bécquer et al, 2001;Ballou, 1991;Altendorfer & Zsifkovits, 2016;Fahimnia et al, 2013;Chase et al, 2009;Swink et al, 2014;Heizer & Render, 2009;Krajewski, 2012;Magee, 1968;Carrasco et al, 2017;Stoner, 1996;Raza et al, 2017;Cespón-Castro & Auxiliadora-Amador, 2003;Vélez, 1996;Lee & Lam, 2012;Afonso & Santana, 2016;Movahedipour et al, 2016;Mimouni, & Abouabdellah, 2016;Martínez-Vivar et al, 2016).…”

Section: Theoretical Analysismentioning

confidence: 99%

“…The need to study logistics management is acknowledged to be important, highlighting several authors, who in some way have contributed to the development of this science in areas such as the positioning of the production system, design and study of production processes and the design of services and production plans, the allocation of resources, among other aspects that are of vital importance, while also agreeing on the business operation of creating a total system to manage the flow of information to achieve an opportunity, and thus become competitive companies with capacity for innovation to increase the value of products and customer satisfaction (Chang & Lin, 2016;Ayala-Bécquer, Bustillo-González & Sánchez-Fernández, 2001;Ballou, 1991;Altendorfer & Zsifkovits, 2016;Fahimnia, Reisi, Paksoy & Özceylan, 2013;Chase, Jacobs & Aquilano, 2009;Swink, Melnyk, Cooper & Hartley, 2014;Heizer & Render, 2009;Krajewski, 2012;Magee, 1968;Carrasco, Mataix, & Carrasco-Gallego, 2017;Stoner, 1996;Raza, Lang & Jedermann, 2017;Cespón-Castro & Auxiliadora-Amador, 2003;Vélez, 1996;Lee & Lam, 2012;Afonso & Santana, 2016;Movahedipour, Yang, Zeng, Wu & Salam, 2016;Mimouni, & Abouabdellah, 2016;Martínez-Vivar, Sánchez-Rodríguez, García-Vidal & Pérez-Campdesuñer, 2016).…”

Section: Introductionmentioning

confidence: 99%

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Contribution to the logistic evaluation system in the transportation process in Santo Domingo, Ecuador

Vivar

Sánchez-Rodríguez

Pérez-Campdesuñer

et al. 2018

JIEM

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Abstract:Purpose: The objective of the present research is to design and apply a methodology to evaluate the logistics system in the transportation process in a base vehicle pool, which contributes to decrease the costs of distribution and to increase the performance of the logistics system of the organization.Design/methodology/approach: The proposal of a holistic technology for the management of this process is carried out, which integrates indicators and tools that improve control and decision-making activities in this area. Findings:The application of the procedure developed in the selected organization contributed to the identification of deficiencies related to the availability of the equipment and the needs of the clients, the low technical availability of the automotive plant, the low utilization of the capacity of the freight vehicles, the absence of a plan of measures to diminish the empty routes of the transport and the overconsumption of fuel due to the accomplishment of extra trips. Aspects that contributed to the redesign of some of the main functions of physical distribution such as itinerary planning, selection of means of transport and analysis of operating indicators, aspects that favored the optimization of the number of trips and, consequently, the adequate use of the equipment and the loads to be transported, observing a saving of 15% in the fuel consumption per load transported. Originality/value:The originality of the present research lies in the combination of different theories and techniques that contribute from a holistic approach to the logistics evaluation of the transportation process, facilitating the optimization of transportation requirements, its operation and maintenance.

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“…In case of cost variation in the health care, Haas and Kaplan (2017) found that TDABC still provided accurate estimation in care cycle cost. Afonso and Santana (2016) presented a cost model using TDABC associated with multiple time equations and discussed the profitability at different cost objects. Yu et al (2016) found that TDABC resulted in precise cost and identified inefficiencies in health care.…”

mentioning

confidence: 99%

A Case Study on the Un-Used Capacity Assessment Using Time Driven Activity Based Costing for Magnetic Components

Areena¹,

Haryantie²,

Yazid³

2020

IJIM

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The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.

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Application of the TDABC model in the logistics process using different capacity cost rates

Cited by 18 publications

References 20 publications

Probabilistic time‐driven activity‐based costing

Probabilistic time‐driven activity‐based costing

Contribution to the logistic evaluation system in the transportation process in Santo Domingo, Ecuador

A Case Study on the Un-Used Capacity Assessment Using Time Driven Activity Based Costing for Magnetic Components

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