“…In some case studies, TDABC is advantageous for setting value-added time-tracing in companies for customer-profit analysis and efficiency performance (Afonso & Santana, 2016;Jeong & Ahn, 2015). In a large distribution company, TDABC is useful for routes profitability resulting in a more effective transport functionality (Martínez-Vivar, Sánchez-Rodríguez, Pérez-Campdesuñer, & García-Vidal, 2018). The standardized time setting in a TDABC can yield similar costs as non-TDABC (Ratnatunga, Michael, & Balachandran, 2012).…”