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Xiya Yang

Master's thesis

Time-Driven Activity-Based Costing

Time-Driven Activity-Based Costing
Abstract:
The paper introduces ABC and TDABC, implants both methods into a Chinese logistic company J, the results show that TDABC is less complicated compared with ABC and it is more suitable for companies with high indirect costs. TDABC shows the spare capacity, which is of the vital importance of management control. With the information provided by TDABC, managers can deal with bottlenecks of the company …more
Abstract:
The paper introduces ABC and TDABC, implants both methods into a Chinese logistic company J, the results show that TDABC is less complicated compared with ABC and it is more suitable for companies with high indirect costs. TDABC shows the spare capacity, which is of the vital importance of management control. With the information provided by TDABC, managers can deal with bottlenecks of the company …more
 

Keywords

TDABC ABC Cost Control Bottleneck Logistics Industry TOC Performance Management

Keywords

Logistics Industry TDABC Performance Management ABC Cost Control Bottleneck TOC
 
Language used: English
Date on which the thesis was submitted / produced: 30. 9. 2019
Identifier: http://www.vse.cz/vskp/eid/80836

Thesis defence

  • Date of defence: 10. 6. 2020
  • Supervisor: Jaroslav Wagner
  • Reader: Ondřej Matyáš

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http://www.vse.cz/vskp/eid/80836