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5.0 out of 5 stars Comprehensive guide
Activity-based costing can provide important insights; however, it also can be complex and difficult to implement and sustain. Time-driven activity-based costing more straightforwardly uses time as the primary metric for assessing costs, since almost all costs have a time dimension. Robert S. Kaplan and Steven R. Anderson provide a thorough, if highly technical,...
Published on 25 Nov 2008 by Rolf Dobelli

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2.0 out of 5 stars Interesting concept, disappointing articulation
I bought this title in support of a project I was recently working on. Although I think the idea is an interesting one, the feeling I consistently got was that this was a consultant trying to 'cash in' on the tail end of a money-spinning idea by publishing a book (and perhaps revive a flagging pipeline of assignments) under the flag of a famous professor, rather than...
Published on 26 Aug 2009 by Entropy


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2.0 out of 5 stars Interesting concept, disappointing articulation, 26 Aug 2009
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This review is from: Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits (Hardcover)
I bought this title in support of a project I was recently working on. Although I think the idea is an interesting one, the feeling I consistently got was that this was a consultant trying to 'cash in' on the tail end of a money-spinning idea by publishing a book (and perhaps revive a flagging pipeline of assignments) under the flag of a famous professor, rather than providing a true understanding of the implementation of the concept.
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5.0 out of 5 stars Comprehensive guide, 25 Nov 2008
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Rolf Dobelli "getAbstract" (Switzerland) - See all my reviews
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This review is from: Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits (Hardcover)
Activity-based costing can provide important insights; however, it also can be complex and difficult to implement and sustain. Time-driven activity-based costing more straightforwardly uses time as the primary metric for assessing costs, since almost all costs have a time dimension. Robert S. Kaplan and Steven R. Anderson provide a thorough, if highly technical, introduction to time-driven activity-based costing. Chapter by chapter, they show readers how to estimate process times, calculate capacity cost ratios, and plan and implement a TDABC system. Their detailed case studies illustrate the benefits of this clear, sophisticated tactic for budgeting, cost management, process improvement, benchmarking and acquisition evaluations. getAbstract thinks their book will be important to any executive, manager or academician who must understand operational costs.
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0 of 4 people found the following review helpful
1.0 out of 5 stars Beware. This is the wrong way to go, 16 Oct 2007
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Mr. Ross Maynard (Glasgow, Scotland) - See all my reviews
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This review is from: Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits (Hardcover)
Activity based costing, or any form of absorption costing, is the wrong way to go in any modern manufacturing organisation. The need for flexibility, product variety and speed of response to customer demand are not supported by ABC. Check out "Practical Lean Accounting" by Brian Maskell et al for a simpler means of accounting (without overhead apportionment) in the modern manufacturing environment. The lean accounting approach also provides much better support for decision making, pricing, budgeting, performance measurement and inventory (stock) valuation.
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