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Time-Driven Activity-Based Costing

By: Robert S. Kaplan
  • Format:Print
  • | Language:English
  • | Pages:9
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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

Activity Based Costing and Management; Management Analysis, Tools, and Techniques; Value

Citation

Kaplan, Robert S. "Time-Driven Activity-Based Costing." Harvard Business School Background Note 106-068, April 2006. (Revised November 2020.)

About The Author

Robert S. Kaplan

Accounting and Management
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