Publications
Publications
- April 2006 (Revised November 2020)
- HBS Case Collection
Time-Driven Activity-Based Costing
By: Robert S. Kaplan
Abstract
Introduces the role for time-driven activity-based costing. Identifies the value from an accurate costing model, describes the difficulties of traditional ABC, and illustrates how time-driven ABC provides a simpler and more powerful method.
Keywords
Citation
Kaplan, Robert S. "Time-Driven Activity-Based Costing." Harvard Business School Background Note 106-068, April 2006. (Revised November 2020.)