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374
TD-ABC
1
ABC
TD-ABC
TD-ABC
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TD-ABC
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375
Abstract
The study aims to provide a theoretical presentation of the two cost
approaches; activities based costing ABC and the time
driven activities based costing TD-ABC, In addition, provide a theoretical
presentation of the pricing decisions under the two approaches. The study then
aimed to measure the cost of the product under the two approaches and show
their role in Pricing decisions.
This study derives its importance from the fact that it deals with one of the most
important cost approaches concern with the treatment of indirect costs, which
their allocating has been and continues to be a problem in the calculation of
products cost, as this study shows the benefits to be gained by economic units in
general and industrial in particular through the use of TD-ABC, where the
researcher used this approach to help the economic unit in question to determine
the cost of its products with greater accuracy and fairly, then it indicate the
impact of this cost in the pricing decision.
The Factory of men's wear in Najaf was chosen by the researcher to implement
the TD-ABC because it is one of the oldest industries and provide the necessary
data as the factory attempts to use the ABC approach, and the readiness of the
officials in the factory to cooperate and provide the necessary information for
research in an effort to develop the cost system in the factory.
The results of the study showed that there is a shortage in
the activities based costing ABC in the factory when used in calculating the
competitive price of men's suit because the unused energy costs that included in
suit cost and then the price access is not accurate and therefore the inability of the
factory to compete with the imported product. The research also shows that the
TD-ABC approach is more suitable for the modern industrial environment, which
carries the energy costs for the products and excludes the unutilized costs, and
thus helps in the process of pricing products in a competitive way that helps the
economic units to maintain its existing customers and attract new customers.
The study recommended the adoption of the time
driven activities based costing TD-ABC by the factory management in terms of
pricing decisions on men's suit based on the results reached in the research, and
the researcher also recommended to price the other 16 products produced by the
factory in the same way where this approach has a significant impact in reducing
costs and therefore reflected on product pricing.
ABC
376
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TD-ABC
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TD-ABC
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ABC
ABCTD-ABC
TD-ABC
377
TD-ABC
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ABC
TD-ABC
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TD-ABCABC
378
ABC
(Blocher,et al,2010:127)ABC
Lawrence&Gabriel,2010:371 ABC
Hilton ,et al , 2008 : 161) ABC
TD-ABC
TD-ABC
. (Adkins, 2008:8) TD-ABC
ABCTD-ABC
(Wegman,2010:10 (Max,2007:16) TD-ABC
TD-ABC
TD-ABC
TD-ABC(Bruggeman et.al,2005:10
379
TD-ABC
TD-ABC
: (Cost Drivers)
Terungwa,2012:37
:(Time Drivers)
TD-ABC
TD-ABC
Bruggeman&Everaert,2005: 14
TD-ABC
Dejnega,2011: 8
(Kaplan &Andrson,2003:9)
TD-ABC
TD-ABC
TD-ABC
380
(Putteman&Bruggeman,2009,7)
TD-ABC
(Khodamipour &Yazdinejad,2014:7)
TD-ABC
(Putteman&Bruggeman,2009: 8)
Szychta,2010:57
TD-ABC
Kaplan & Anderson, 2004
Stout&Propri,2011:3
"
2006 .(57
381
2005 56
:
Horngren,et.al,2002: 366
382
Hilton,et.al,2000: 61
383
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389
ABC
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8
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390
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Kaplan,2004:3
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TD-ABC
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(TD-ABC)
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403
2 TD-
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4 ABC
5-
6 TD-ABC
404
Books
7. Blocher, Edword,David stout, Paul Juras,Cary Cokins, (2010),"Cost
Management :A strategic Emphasis".
8. Hilton, Ronald W., (2008), "managerial accounting", 6 Ed., Mcgraw-Hill
Irwin, Newyork.
9. Hilton, Ronald W., (2008), "managerial accounting", 6 Ed., Mcgraw-Hill
Irwin, Newyork.
10. Horngren. Charles T, Anoor Bhimani, Gorge Foster, Srikant M. Datar,2002,
“Management and Cost Accounting,”10th Edition Prentice Hall, New Jersey.
11. Hilton, Ronald W., and Maher, Michael, W. and Selto, Frank, H., "Cost
Accounting Strategies for Business Decisions", Mc Graw-Hill Inc, 2000.
Researches & Articles
12. Stout&Propri, David, Joseph, (2011),"Implementing Time- Driven Activity
Based Costing at a medium sized Electrnics Company" Management
Accounting Quarterly contained, pp:1-11
405
13. Bruggeman,Werner, Patricia Everaert, Steven R. Anderson,Yves Levant,
2005, "Modeling Logistics Costs using Time-Driven ABC: A Case in a
Distribution Company".
14. Max,Mitchell,(2007),"Leveraging Process Documentation for Time-Driven
Activity Based Costing" The Journal of Performance Management,pp:16-28.
15. Kaplan& Anderson, Robert S., Steven R.,(2004),"Time Driven Activity
Based Costing", Harvard Business Review.
16. Kaplan&Anderson,Robert S., Steven R.,(2003),"Time-Driven Activity-Based
Costing".
17. Putteman, Mieke, (2009), "The impact of interactive use of time-driven
activity based costing information on organizational capabilities" Master
in de Toegepaste Economische Wetenschappen, universiteit gent faculteit
economie in bedrijfskunde academiejaar.
18. Dejnega, Oleg, "Method Time Driven Activity Based Costing Literature
Review", Technical University Ostrava, Journal of Applied Economic Sciences,
Volume VI/ Issue 1(15)/ Spring ,2011.
19. Khodamipour& Yazdinejad, Ahmad, Esmaeil Akhlaghi,(2014)," ABC
Implementation in Public and Private Sectors in Both Developed and
Developin Countries: A Review" open journal of finance, Iran.
20. Szychta, Anna, "Time-Driven Activity-Based Costing in service Industries"
University of Lodz ,Social Sciences,No.1,(67),2010.
21. Adkins T. (2008), "five myths about time-driven activity-based costing",
Sascom Magazine
, 2nd quarter, pp 1-5.
22. Lawrence, H, .And ,E.Gabriel(2010),"Using Activity Based Costing to Create
Transparency and Conssistency in Accounting for Division Intercollegiate
Athletics "
Journal
of Intercollegiate Sport, 2010, 3, 366-381, 2010 Human
Kinetics, Inc
23. Wegman,G.2010, Activity Based Costing Case StudiesInthe Information
System Departments Of Two Groups In France:AStrategic Management
Accounting Approach " , Proceedings of Business and Information , Volume 7,
ISSNB 1729-9322, 2010 . International Conference on Business and
Information 2010 July 5-7 ,2010.
