نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار و عضو هیات علمی دانشگاه تربیت مدرس
2 دانشجوی دکتری دانشگاه الزهراء(س) و عضو هیئت علمی دانشگاه پیام نور
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Over the past few years, adoption of activity based costing Was satisfactory among managers in different sectors. But despite the acceptance of this approach in many companies, implementation of this is not significant. Because several limitations can be observed in the implementation and maintenance of these systems. Kaplan and Anderson (2007a) identified a new system called Time-Driven ABC (TDABC) to alleviate some of the complexity of ABC. This method is limited to using drive time and TDABC will not work if the time to perform the activities cannot be reliably clocked or if the activities are not performed in a repetitive manner. Teresa Lelkes(2009) with analyzing ABC and TDABC provides a simplified system TDABC2 that overcomes the limitations of both ABC and TDABC. This study used TDABC2 model in gas company of IRAN.results show that TDABC2 is a viable and simpler alternative to the ABC and TDABC systems currently in practice. The two major benefits of TDABC2 are that Stage 1 has been eliminated and Stage 2 has been greatly simplified
کلیدواژهها [English]