Time-Driven Activity-Based Costing

Xiya Yang

Diplomová práce

Anotace:

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 and implicit for cost control. The paper advises implantation of TDABC and the recommendation of further studies.

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 and implicit for cost control. The paper advises implantation of TDABC and the recommendation of further studies.

Klíčová slova

TDABC, ABC, Cost Control, Bottleneck, Logistics Industry, TOC, Performance Management

Keywords

Logistics Industry, TDABC, Performance Management, ABC, Cost Control, Bottleneck, TOC

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 30. 9. 2019

Obhajoba závěrečné práce

• Obhajoba proběhla 10. 6. 2020
• Vedoucí: Jaroslav Wagner
• Oponent: Ondřej Matyáš

Vysoká škola ekonomická v Praze

Magisterský studijní program:
Finance and Accounting