Comparing the accuracy of ABC and time-driven ABC in complex and dynamic environments: a simulation analysis

Preprint OPEN
S. HOOZÉE; M. VANHOUCKE; W. BRUGGEMAN; -;
(2010)
  • Subject: ABC, time-driven activity-based costing, costing system design, costing errors, simulation

This paper compares the accuracy of traditional ABC and time-driven ABC in complex and dynamic environments through simulation analysis. First, when unit times in time-driven ABC are known or can be flawlessly estimated, time-driven ABC coincides with the benchmark syst... View more
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