CHAPTER SEVEN
ENHANC I NG BUS I NESS PROCESS I MPROVEMENTS
New Applications for Time-Driven ABC
TIME-DRIVEN ACTIVITY- BASED COSTING complements important initiatives in business process improvement, such as lean management, supply-chain optimization, and benchmarking. These applications represent significant potential extensions to the traditional process-costing, product- and customer-profitability management, and budgeting roles for TDABC models described in earlier chapters. But because the application of TDABC in these settings has only recently been applied, its efficacy is less proven. In this chapter, we introduce these promising new extensions of TDABC that enhance companies’ continuous improvement projects.
ENHANCING LEAN MANAGEMENT ...
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