The Integration of Time Driven-Activity Based Costing "TD-ABC" in a Lean Manufacturing System for Accurate Product Unit Cost: A Case Study in Egypt
| المصدر: | مجلة التجارة والتمويل |
|---|---|
| الناشر: | جامعة طنطا - كلية التجارة |
| المؤلف الرئيسي: | Baroma, Bassam Samir Mohamed (Author) |
| مؤلفين آخرين: | El-Feky, Mostafa Ibrahim (Co-Author) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2023
|
| الشهر: | يونيو |
| الصفحات: | 1 - 25 |
| ISSN: |
1110-4716 |
| رقم MD: | 1396540 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Activity-Based Costing (ABC) | Time-Driven Activity-Based Costing (TDABC) | Lean Manufacturing System | Product Unit Cost
|
| رابط المحتوى: |
عدد مرات التحميل
10
| المستخلص: |
In today's global market, considering customer needs in all changing business practices is a key tool to build strong competitive advantages. At the same time, with respect to lean manufacturing system, the current conventional costing methods are out of date. This study sets a framework that integrates Time-Driven Activity-Based Costing (TDABC) in a lean environment in a condition where shared resources are still present. The objective of this study is computing accurate product unit cost to support the lean manufacturing system to strengthen the competitive position. This case study is applied on one factory of a multinational manufacturing company operating in Egypt that moved to lean manufacturing recently. TDABC method is suggested to calculate a more accurate product unit cost for one of the factory products. |
|---|---|
| ISSN: |
1110-4716 |
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