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Helpful for management decision Find out which segments are profitable Customer and product profitability Feasibility in Benchmarking Capital budgeting Cost of implementing and maintenance Time consuming Internal resistance Doesn’t provide timeliness information Confusion among ABC and Traditional way Time-Driven Activity Based Costing The revised concept of Activity Based Costing by Kaplan & Anderson Almost costs have time dimension Activity % of Time Spent Assigned Cost Activity Quantity Cost-Driver Rate Process customers orders 70% $392,000 49,000 $8 per order Handle customer inquiries 10% $56,000 1,400 $40 per quantity Perform credit checks 20% $112,000 2,500 $44.80 per credit check Total 100% $560,000 - Activity Quantity Unit Time Total Time Used(in minutes) Cost-Driver Rate Cost Assigned Process customers orders 49,000 8 392,000 $6.4 $313,600 Handle customer inquiries 1,400 44 61,600 $35.20 $49,280 Perform credit checks 2,50…
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