Time-driven activity-based costing : a simpler and more powerful path to higher profits /
Robert S. Kaplan, Steven R. Anderson.
- Boston, Mass. : London : Harvard Business School ; McGraw-Hill [distributor], 2007.
- xv, 264 p. : ill. ; 24 cm.
Includes index.
Includes bibliographical references and index.
1.The evolution of time-driven activity-based costing: introduction -- 2.Estimating process times: the role of time equations -- 3.Capacity cost rates: the practical issues -- 4.Implementing time-driven ABC modles: launching a project -- 5.What-if analysis and activity-based budgeting: forecasting resource demands -- 6.Fast-track profit model: creating the new due-diligence process for mergers and acquisitions -- 7.Enchancing business process improvements: new applications for time-driven ABC -- 8.Kemps LLC: handling product, distribution, and customer variety -- 9.Sanac Logistics: time equations to capture complexity in logistics processes -- 10.Compton financial: using time-drive ABC to accomplish a profit turnaround -- 11.ABT Financial: guiding profitable growth -- 12.Gitigroup Technology Infrastructure Division: Financial strategies for managing IT as a business within a business -- 13.Global insurance company private client group: forecasting key employee staffing levels -- 14.Jackson State University: Introducing business concepts into education.
In the classroom, activity-based costing (ABC) looks like an ideal way to manage a company's limited resources. But in reality organisations have often abandoned ABC in the face of rising costs and employee irritation. This text covers time-driven activity-based costing, a revised model of ABC.