The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems

• Autorzy: Omar Fikrat Fateh Tarzibashi , Hasan Ozyapici
• Języki publikacji: EN

Abstrakty

EN

The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC were found and 37 were used because only 37 articles included both the application of the systems and the comparison of the results of the systems. Correlation analysis and regression analysis were used to test whether there is a relationship between overhead costs and the differences in the results of ABC and TDABC systems. The results indicated that there is a statistically significant relationship between the total amount of overhead cost and the differences in the results of ABC and TDABC systems. Accordingly, when the overhead costs are increased, the TDABC system produces more different results than ABC. Based on this finding, the practical implication of this study seems to portray that companies with high overhead costs using the TDABC system rather than the ABC have the advantage of ascertaining product costing differently, which are more accurate.(original abstract)

Słowa kluczowe

EN

Activity Based Costing (ABC); Time-Driven Activity-Based Costing (TDABC); Correlation analysis; Regression analysis

PL

Rachunek kosztów działań; Rachunek kosztów działań sterowany czasem; Analiza korelacji; Analiza regresji

• Czasopismo: Foundations of Management
• Rocznik: 2019
• Tom: 11
• Numer: nr 1
• Strony: 81--92

Twórcy

autor

Omar Fikrat Fateh Tarzibashi

• Eastern Mediterranean University, Famagusta, Turkey

autor

Hasan Ozyapici

• Eastern Mediterranean University, Famagusta, Turkey

Bibliografia

• Abad, A., 2016. Theoretical Study of Using Time-Driven-ABC for Improving the Performance of Industrial Units. Indian Journal of Fundamental and Applied Life Science. 6 (S1), pp.353-360.
• Abbeele, A.V., Cattrysse, D., Guzman, L.S., 2014. Time-Driven Activity-Based Costing Systems for Cataloguing Processes: A Case Study. The Journal of Association of European Research Libraries. 23 (3), pp.160-186.
• Adiguzel, H., Öker, F., 2016. Time-Driven Activity-Based Costing System: An Implementation in a Manufacturing Company. The Journal of Corporate Accounting & Finance. 27 (3), pp.39-56. Available from (DOI): 10.1002/jcaf.22144.
• Akhavan, S., Ward, L. & Bozic, K.J., 2016) Time-Driven Activity-Based Costing More Accurately Reflects Costs in Arthroplasty Surgery. Clin Orthop Relat Res. 474 (1), pp.8-15. Available from: https://doi.org/10.1007/s11999-015-4214-0.
• Aydin, A., 2011. Zamana Dayali Faaliyet Tabanli Maliyet Sistemi İle Hizmet Karlilik Analizi: Diş Hekimliği Fakültesinde Uygulama. Yüksek Lisans Tezi, Karadeniz Teknik Üniversitesi. Trabzon. Türkiye.
• Bagherpour, M., Nia, A.K., Sharifian, M., Mazdeh, M. M., 2012. Time-Driven Activity-Based Costing in a Production Planning Environment. Proceedings of the Institution of Mechanical Engineers, Part B: Journal of Engineering Manufacture. 227 (2), pp.333-337. Available from: https://doi.org/10.1177/0954405412464484.
• Banker, R.D., Potter, G., Schroeder, R.G., 1995. An Empirical Analysis of Manufacturing Overhead Cost Drivers. Journal of Accounting & Economics. 19 (1), pp.115-137.Google Scholar
• Basuki, B. & Riediansyaf, M. D., 2014. The Application of Time Driven Activity Based Costing In the Hospitality Industry: An Exploratory Case Study. The Journal of Applied Management Accounting Research, 12 (1), pp.27-54.
• Campanale, C., Cinquini, L., Tenucci, A., 2014. Time-Driven Activity-Based Costing to Improve Transparency and Decision Making in Healthcare: A Case Study. Qualitative Research in Accounting & Management, 11 (2), pp.165-186.
• Capuk, S., 2012. Bir Havayolu Şirketinde Zaman Etkenli Faaliyet Tabanli Maliyet Uygulamasi (Application of Time Driven Activity Based Costing for an Airline Company). PhD Thesis. Marmara University. Istanbul. Turkey.
• Celik, M., 2016. Bulanık Sürece Dayalı Faaliyet Tabanlı Maliyetleme Sistemi, Muhasebe ve Finansman Dergisi, 70 (2), pp.91-110.
• Cengiz, E., 2011. Faaliyet Tabanlı Maliyetleme ve Sürece Dayalı Faaliyet Tabanlı Maliyetleme Arasındaki Farklar-Bir Mobilya Üreticisi Firmada Vaka Çalışması. (The Differences between Activity Based Costing and Time-Driven Activity Based Costing-A Case Study in A Furniture Manufacturer Company). Muhasebe Ve Finansman Dergisi, 50 (3), pp.38-39.
• Cooper, R., Kaplan, R. S., 1992. Activity-Based Systems: Measuring the Costs of Resource Usage. Accounting Horizons, 6 (3), pp.1-3.
• Dalci, I., Tanis, V.N., Kosan, L., 2010. Customer Profitability Analysis with Time Driven Activity-Based Costing: A Case Study in a Hotel. International Journal of Contemporary Hospitality Management, 22 (5), pp.609-637.
• Demeere, N., Stouthuysen, K., Roodhooft, F., 2009. Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact. Health Policy, 92(2-3), pp.296-304. doi:10.1016/j.healthpol.2009.05.003.
• Demir, I., 2009. Sürece Dayalı Faaliyet Tabanlı Müşteri Karlılık Analizi: Bir Eğitim Kurumunda Uygulama (Customer Profitability Analysis with Time Driven Activity Based Costing: A Case Study in an Educational Institution). Master thesis. Çukurova University, Adana, Turkey.
• Everaert, P., Bruggeman, W., Creus, G. D., 2008a. Sanac Inc.: From ABC to Time-Driven ABC (TDABC) - An instructional case. Journal of Accounting Education. 26 (3), pp.118-154.
• Everaert, P., Bruggeman, W., Sarens, G., Anderson, S.R., Levant, Y., 2008b. Cost Modeling in Logistics Using Time-Driven ABC: Experiences from a Wholesaler. International Journal of Physical Distribution & Logistics Management, 38 (3), pp.172-191.
• Gervais, M., Levant, Y., Ducrocq, C., 2010a. Le Time-Driven Activity-Based Costing (TDABC): un premier bilan à travers une étude de cas longitudinale. Revue Finance Contrôle Stratégie, 13 (1). pp.123-155.
• Gervais, M., Levant, Y., Ducrocq, C., 2010b. Time-Driven Activity-Based Costing (TDABC): An Initial Appraisal through a Longitudinal Case Study. Journal of Applied Management Accounting Research (JAMAR). 8 (2), pp.1-20.
• Ghanbari, M., Khorasani, H., Zabih, M., 2016. Reasons of Limited Development of Activity-Based Costing Compared To Traditional Costing. International Research Journal of Applied And Basic Sciences, ISSN 2251-838X /10 (2), pp.183-189.
• Grant, P., 2015. How Much Does A Diabetes Out-Patient Appointment Actually Cost? An Argument for PLICS. Journal of Health Organization And Management. 29 (2), pp.154-169. Available from: https://doi.org/10.1108/JHOM-01-2012-0005.
• Gunasekaran, A., Sarhadi, M., 1998. Implementation of Activity-Based Costing in Manufacturing. International Journal of Production Economics. 56-57 (1), pp.231-242.
• Hajiha, Z., Alishah, S.S., 2011. Implementation of Time-Driven Activity Based Costing System And Customer Profitability Analysis In The Hospitality Industry: Evidence From Iran. Economics And Finance Review, 1(8), pp.57-67.
• Kaplan, R.S., Anderson, S.R., 2004. Time Driven Activity Based Costing. Harvard Business Review. 82 (11), pp.131-138.
• Kaplan, R.S., Anderson, S.R., 2007a. The Innovation of Time-Driven Activity-Based Costing. Journal of Cost Management. 21 (2), pp.5-15.
• Kaplan, R.S., Anderson, S.R., 2007b. Time-Driven Activity-Based Costing System. Boston: Harvard Business School Press.
• Kirlioğlu, H., Atalay, B., 2014. Hastane Işletmelerinde Sürece Dayali Faaliyet Tabanli Mali-yetleme Modellemesi. Dumlupınar University Journal of Social Sciences. (2) 1, pp.141-162.
• Kont, K.-R., 2011. Activity-Based Costing (Abc) And Time-Driven Activity-Based Costing (Tdabc): Applicable Methods For University Libraries? Evidence Based Library And Information Practice. 6(4), pp.109-113.
• Koroglu, C., 2012. Stratejik Maliyet Yönetimi Kapsamında Sürece Dayalı Faaliyet Tabanlı Maliyetleme Yönteminin Analizi Ve Bir Otel İşletmesinde Uygulama. PhD Thesis. Adnan Menderes University, Aydin, Turkey.
• Koşan, L., 2007. Sürece Dayali Faaliyet Tabanli Maliyet Sisteminin Müşteri Karlilik Analizinde Kullanilmasi: Bir Konaklama İşletmesinde Uygulama (Using Time Driven Activity Based Costing System for Customer Profitability Analysis: a Case Study in an Accommodation Company). PhD Thesis. Çukurova University, Adana, Turkey.
• Koşan, L., 2008. Faaliyet Tabanlı Müşteri Karlılık Analizi: Bir Konaklama İşletmesinde Uygulama. Ç.Ü. Sosyal Bilimler Enstitüsü Dergisi, 17(1), 285-302.
• Kowsari, F., 2013. Changing In Costing Models from Traditional to Performance Focused Activity-Based Costing (Pfabc). European Online Journal of Natural and Social Sciences, 2(3), Special Issue on Accounting and Management. Issn: 1805-3602.
• Krishnan, A., 2006. An Application of Activity-Based Costing In Higher Learning Institution: A Local Case Study. Contemporary Management Research. 2(2), pp.75-90.
• Küçüktüfekçi, M., 2014. Zamana Dayali Faaliyet Tabanli Maliyetleme Sistemi Ve Faaliyet Tabanli Maliyetleme Sisteminin Karşilaştirilmasi: Bir Üretim İşletmesinde Uygulama (Compression of time-driven activity based costing system and activity based costing system: application of a manufacturing enterprise). Doktora Tezi. Çukurova Üniversitesi. Adana. Turkiye.
• Manalo, M.V., 2004. Activity-Based Costing (Abc) Vs. Traditional Cost Accounting System Among Top 500 Corporations in The Philippines. College of Business and Economics.
• Manner, P.A., 2015. Time-Driven Activity-Based Costing More Accurately Reflects Costs in Arthroplasty Surgery. The Association of Bone and Joint Surgeons. 474 (1), pp.3-7. Available from: DOI: 10.1007/s11999-015-4606-1.
• Max, M., 2007. Leveraging Process Documentation for Time-Driven Activity Based Costing. Journal of Performance Management. 20 (3), pp.16-28.
• Mielcarek, J., 2014. Falsification of Time-Driven Activity-Based Costing (Tdabc) And Instead What? The Poznan Banking School. 14 (1), pp.1-27.
• Mortaji, S.T.H., Bagherpour, M., Mazdeh, M.M., 2013. Fuzzy Time-Driven Activity-Based Costing. Engineering Management Journal. 25 (3), pp.63-73.
• Namazi, M., 2016. Time-Driven Activity-Based Costing: Theory, Applications and Limitations. Iranian Journal of Management Studies (IJMS). 9(3), pp.457-482.
• Oker, F., Adiguzel, H., 2016. Time-Driven Activity-Based Costing: an Implementation in a Manufacturing Company. The Journal of Corporate Accounting & Finance. 22 (1), pp.39-56.
• Oker, F., Ozyapici, H., 2013. A New Costing Model in Hospital Management: Time-Driven Activity-Based Costing System. Journal of Health Care Manager. 32(1), pp.23-36.
• Özata, D., 2016. Çağdaş Bir Maliyetleme Yöntemi Olarak Zaman Etkenli Faaliyet Tabanli Maliyetleme Ve Otomotiv Sektöründe Faaliyet Gösteren Bir Firma Örneği (Time Driven Activity Based Costing as a Modern Costing Methodology and a Sample on a Firm Operating in The Automotive Sector). Yüksek Lisans Tezi. Celal Bayar Üniversitesi. Manisa, Turkiye.
• Ozyapici, H., Tanış, V.N., 2016. Improving Health Care Costing with Resource Consumption Accounting. International Journal of Health Care Quality Assurance. 29(6), pp.646-663.
• Ozyapici, H., Tanış, V.N., 2017. Comparison of Cost Determination of Both RCA and TDABC Systems in a Health Care Setting, Australian Health Review 41 (2), pp.201-206.
• Pallant, J., 2013. SPSS survival manual: A step by step guide to data analysis using IBM SPSS (4th ed.). Crows Nest, NSW: Allen & Unwin.
• Polat, L., 2008. Zaman Sürücülü Faaliyet Tabanlı Maliyetleme Ve Bir Senayi İşletmesinde Uygulanması, Doktora Tezi. Marmara Üniversitesi, İstanbul, Türkiye.
• Putteman, M., 2008. The Impact of Interactive use of Time-Driven Activity-Based Costing Information on Organizational Capabilities (Master's Thesis). University of Gent, Gent, Belgium.
• Rasiah, D., 2011. Why Activity-Based Costing (ABC) Is Still Lagging Behind The Traditional Costing In Malaysia? Journal of Applied Finance & Banking. 1(1), pp.96-98.
• Saban, Metin & Güğerçin Irak, Gülay., 2009. Çağdaş Maliyet Yönetimi Sistemlerinden Sürece Dayalı Faaliyet Tabanlı Maliyetleme (Modern Cost Management System: Time Driven Activity Based Costing). ZKU Journal of Social Sciences, 5 (10), pp.97-108. Available from: DOI: 10.11122/ijmeb.2014.5.10.200.
• Stelling, M.T., Roy, R., Tiwari, A., Majeed, B., 2010. Evaluation of Business Processes Using Probability-Driven Activity-Based Costing. The Service Industries Journal. 30 (13), pp.2239-2260.
• Stout, David E., Propri, Joseph M., 2011. Implementing Time-Driven Activity-Based Costing at a Medium-Sized Electronics Company. Management Accounting Quarterly.12 (3), pp.1-11.
• Stouthuysen, K., Swiggers, M., Reheul, A., Roodhooft, F., 2010. Time-Driven Activity-Based Costing for A Library Acquisition Process: A Case Study in A Belgian University. Library Collections, Acquisitions, and Technical Services. 34 (2-3), pp.83-91.
• Tamur, O., 2012. Creating Product Portfolio Strategy via Activity-Based Costing System Application in Food Production. Master's Thesis. Tampere University, Helsinki, Finland.
• Tanis, V.N., 2005. Teknolojik değişim ve maliyet muhasebesi (1st ed.). Adana: Nobel Kitabevi.
• Tanis, V. N., Ozyapici, H., 2012. The Measurement and Management of Unused Capacity in Time-Driven Activity-Based Costing System. Journal of Applied Management Accounting Research, 10(2), pp.43-56.
• Terungwa, A., 2013. Time-Driven Activity-Based Costing and Effective Business Management: Evidence from Benue State, Nigeria, International Journal of Finance and Accounting. 2 (6), pp.297-306.
• Yu, Y. R., Abbas, P. I., Smith, C. M., Carberry, K. E., Ren, H., Patel, B., Nuchtern, J. G., Lopez, M. E. (2016). Time-driven activity-based costing to identify opportunities for cost reduction in pediatric appendectomy. Journal of Pediatric Surgery, 51(12), pp.1962-1966. doi:10.1016/j.jpedsurg.2016.09.019.
• Zhuang, Z.-Y., Chang, S.-C., 2017. J Intell Manuf. Deciding Product Mix Based on Time-Driven Activity-Based Costing by Mixed Integer Programming. Journal of Intelligent Manufacturing. 28 (4), pp.959-974. Available from: https://Doi.Org/10.1007/S10845-014-1032-2.

Identyfikatory

DOI

10.2478/fman-2019-0007