Activity-Based Costing (ABC) is a sophisticated allocation method of overheads. Time-Driven Activity-Based Costing (TDABC) was developed as a simpler cost accounting technique than ABC model. This technique offers the benefit obtained from ABC with few perating costs. In the United States, TDABC has been applied at hotels, manufacturing companies, distribution companies, university restaurants and so on. The application of TDABC, however, is hardly known in Japan. In this study, we used TDABC in order to analyze profitability on each meal menu at the university cafeteria. We were able to identify which meal had good or bad profit. We were also able to confirm that using TDABC becomes easier when the activities are simpler and the cost objects are less unique. It was, however, still challenging to estimate the unit time at each activity and to derive the time equation as the general formula style.
雑誌名
情報学ジャーナル
雑誌名(英)
Journal of Information and Communications
巻
6
ページ
1 - 16
発行年
2013-03-01
出版年
2013
出版地
神奈川県茅ヶ崎市
出版者
文教大学大学院情報学研究科
Publisher
Graduate School of Information and Communication, Bunkyo University
TDABC の適用 : 大学食堂のケース : 事例研究
BKSI060001.pdf
(1.18MB)
