Innovación en gestion de costes: Del abc al tdabc

Abstract

This paper analyses the applicability of Time-driven activity-based costing (TDABC) in manufacturing companies. In the last decades, companies introducing new manufacturing techniques (like lean manufacturing) have felt the need for new accounting methods. Activity-based costing (ABC), amongst others, was created to support these requirements. But ABC has also met with difficulties. Thus, a new approach termed TDABC, which is already implemented in some Spanish factories, has been developed. This paper shows how TDABC can capture the heterogeneity of manufacturing activities better that ABC.