内容简介
In the classroom, ABC looks like a great way to manage acompany’s resources. But many executives who have tried toimplement ABC on a large scale in their organizations have foundthe approach limiting and frustrating. Why? The employee surveysthat companies used to estimate resources required for businessactivities proved too time-consuming, expensive, and irritating toemployees.
This book shows you how to implement time-driven activity-basedcosting (TDABC), an easier and more powerful way to implement ABC.You can now estimate directly the resource demands imposed by eachbusiness transaction, product, or customer. The payoff? You spendless time and money obtaining and maintaining TDABC data—and moretime addressing problems that TDABC reveals, such as inefficientprocesses, unprofitable products and customers, and excesscapacity. The authors also show how to use TDABC to link strategicplanning to operational budgeting, to enhance the due diligenceprocess for mergers and acquisitions, and to support continuousimprovement activities such as lean management andbenchmarking.
In presenting their model, the authors define the two questionsrequired to build TDABC:
This book shows you how to implement time-driven activity-basedcosting (TDABC), an easier and more powerful way to implement ABC.You can now estimate directly the resource demands imposed by eachbusiness transaction, product, or customer. The payoff? You spendless time and money obtaining and maintaining TDABC data—and moretime addressing problems that TDABC reveals, such as inefficientprocesses, unprofitable products and customers, and excesscapacity. The authors also show how to use TDABC to link strategicplanning to operational budgeting, to enhance the due diligenceprocess for mergers and acquisitions, and to support continuousimprovement activities such as lean management andbenchmarking.
In presenting their model, the authors define the two questionsrequired to build TDABC: