基于TDABC和TOC的物流成本控制研究

以物流成本核算为背景,以时间驱动作业成本法(Time-Driven Activity Based Costing,TDABC)为理论基础,通过分析TDABC在物流成本核算方面的优势及缺陷,提出将TDABC与约束理论(Theory of Constraint,TOC)结合起来使用,以实现对物流成本及物流流程有效管理。     

基于TDABC和TOC的物流成本控制研究

以物流成本核算为背景,以时间驱动作业成本法(Time-Driven Activity Based Costing,TDABC)为理论基础,通过分析TDABC在物流成本核算方面的优势及缺陷,提出将TDABC与约束理论(Theory of Constraint,TOC)结合起来使用,以实现对物流成本及物流流程有效管理.     

Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case

This case deals with the decision of Sanac Inc., a Belgian wholesale company, on whether to proceed with the implementation of an activity-based costing (ABC) system or switch to time-driven activity-based costing (TDABC). As a business consultant, you are hired to decide about the appropriate costing method. Your task is to decide which system the company should implement, given the desire of the president of the company to calculate profitability at the order and the customer level.     

第三方物流企业TDABC物流成本核算体系——基于天水物流公司的案例研究

物流成本是第三方物流企业的核心竞争优势,其核算方法创新是管理提升的关键。时间驱动作业成本法（TDABC）对第三方物流企业有较好的适用性,但目前缺乏系统研究。以天水物流公司为例,针对作业成本核算法（ABC）面临的问题,设计TDABC物流成本核算体系,并构建物流成本核算模型。研究表明,此体系及模型能准确反映服务的物流成本,更能显示闲置生产能力成本。