دانلود رایگان مقاله انگلیسی هزینه یابی مبتنی بر فعالیت زمان محور: طراحی یک مدل در محیط تولیدی پرتغال - امرالد 2017

Abstract

Purpose – By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company. Design/methodology/approach – To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector. Findings – The authors’ experience allows them to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. The authors argue that this happens for two reasons. First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors. Research limitations/implications – The designed model is compared to other models presented in the literature. Practical implications – This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations. Originality/value – As the TDABC literature has been mostly focused on examples of service companies, the authors examine the technical suitability and the complexity of TDABC in manufacturing companies.

6. Conclusions and directions for further research

Previous studies have shown that TDABC is a model of great applicability in various activities (Demeere et al., 2009; Dalci et al., 2010; Giannetti et al., 2011; Somapa et al., 2012; Everaert et al., 2012; Kaplan et al., 2014; Basuki and Riediansyaf, 2014; Campanale et al., 2014). While the vast majority of studies have analysed TDABC models in service companies, there has been less interest in how this costing model works for manufacturing companies, and the study by Öker and Adigüzel (2010) attributes some complexity to this type of model. To shed some light on these matters, the aim of this research work was to examine the technical suitability and the complexity of TDABC in a manufacturing setting. We adopted an interventionist research that allowed us to investigate these matters with greater richness and depth. The host organisation was GP, a Portuguese company in the frozen food sector, with whom we agreed to help improve their costing practices by building a pilot TDABC model. In this way, we were able to experience every aspect of the process and collect insights, otherwise inaccessible, to respond to our theoretical aims. At the end, our results showed that the TDABC model is feasible and suitable for production environments and able to deal with the variability of the processes. Specifically, the time equations can accommodate the different tasks performed and their specific drivers. Therefore, like Everaert et al. (2008a), who explored logistics processes, this capacity to deal with the variability of the production processes is also true. Nevertheless, our experience compared with the published service examples also lets us conclude that TDABC is less complex for a service company than for manufacturing.