Time Driven Activity Based Costing : Theory,Applications and Limitations

Document Type: Review article


Professor of Accounting, College of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran


The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of production, unused capacity, price determination, customer profitability analysis, and modeling complex decisions in various small, medium, and large private, governmental, and nonprofit service and manufacturing organizations. However, since they are not based on any concrete empirical investigations, only future empirical studies can authentically reveal the advantages of this technique. TDABC also severely suffers from the following spheres: it lacks the ability to identify activities in the first implementation step, such as practical capacity costs rate, uniform capacity costs rate, managers’ time estimation for each activity, determination of unused capacity, as well as lack of data accuracy, and limitations of managerial decision makings. As a result of these drawbacks, proponents’ arguments regarding TDABC’s usefulness and its widespread applications -in the future and around the world- are baseless.


Main Subjects

Article Title [Persian]

هزینه‌یابی بر مبنای فعالیت زمان‌گرا: نظریه، کاربردها و محدودیت‌ها

Author [Persian]

  • محمد نمازی
بخش حسابداری، دانشکدة اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران
Abstract [Persian]

هدف اصلی این مقاله بررسی موقعیت راهبردی هزینه‌یابی بر مبنای فعالت زمان‌گرا (TDABC) است تا صحت ادعاهای طرفداران این سیستم در خصوص کاربردهای آن با کمک منابع علمی و حرفه‌ای بررسی شود. در این راستا، این مقاله چارچوب تجزیه و تحلیل مطالعات مروری را معرفی و با استفاده از پایگاه داده‌های مربوط، مطالعات منتشرشده طی دورة 2004 تا 2015 را بررسی می‌کند. یافته‌های مطالعه نشان می‌دهد که TDABC  کاربردهای مختلفی در زمینه‌های مدیریت بر مبنای فعالیت در شرکت‌های کوچک، متوسط و بزرگ خصوصی و دولتی داشته است. اما به‌دلیل اینکه بیشتر این مزایا اغلب بر مبنای مطالعات تجربی نیست، تنها مطالعات تجربی آینده مزایای TDABC را روشن می‌کند. همچنین، TDABC در عمل معایب زیر را دارد: 1. شناسایی فعالیت‌ها در گام اول پیاده‌سازی، 2. تعیین نرخ عملی جذب هزینه‌ها، 3. به‌کارگیری نرخ هزینة جذب یکنواخت برای تمامی فعالیت‌ها، 4. پیش‌بینی مدیریت از هزینه‌ها، 5. تعیین ظرفیت بلا استفاده، 6. تعیین دقیق داده‌های مربوط به هزینه‌ها، و 7. محدودیت داده‌ها برای تصمیم‌گیری مدیران. در نتیجه، گسترش موفقیت‌آمیز TDABC در عمل در آینده با مزایای ذکرشده در هاله‌ای از ابهام قراردارد.

Keywords [Persian]

  • چارچوب تحلیل مطالعات مروری
  • مدل مدیریت هزینه
  • موقعیت راهبردی حسابداری
  • نظریة اشاعه
  • هزینه‌یابی بر مبنای فعالیت زمان‌گرا (TDABC)
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