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Time-Driven Activity-Based Costing in Logistics Sector: An Application on Recycling Business

Yıl 2024, Cilt: 4 Sayı: 2, 146 - 161, 31.07.2024

Öz

The transformation instigated by the Industry 4.0 Revolution in production/service environments has diminished the reliability of volume-based allocation keys and brought forth the deficiencies of traditional cost methods. The necessity for managers to possess information enriched with more advanced cost methods has propelled the prominence of Time-Driven Activity-Based Costing (TD-ABC), which is also beneficial for monitoring logistics costs more accurately. This study aims to ascertain the logistics costs of a recycling business utilizing TD-ABC. The focus here is on the logistics sector, which is recognized for its challenging and complex nature in cost analysis. The constructed model demonstrates how decision-makers can develop cost calculation tools by considering the characteristics of their business processes, warehousing/transportation, supply chains, delivered products, and services. The costs derived from the TD-ABC method have been compared to those calculated using Activity Based Costing to delineate differences. The findings suggest that TD-ABC is more expository. A comparison of the methods implies that the logistics costs may be overstated compared to their predecessor, Activity-Based Costing (ABC).

Kaynakça

  • Akhavan, S., Ward, L., and Bozic, K. J. (2016). Time-driven activity-based costing more accurately reflects costs in arthroplasty surgery. Clinical Orthopaedics and Related Research, 474(1), 8-15. doi: 10.1007/s11999-015-4214-0
  • Bowersox, D. J., Closs, D. J., Cooper, M. B., and Bowersox, J. C. (2020). Supply chain logistics management. Mcgraw-hill.
  • Bruggeman, W., Everaert, P., Anderson, S. R., and Levant, Y. (2005). Modeling logistics costs using Time-Driven ABC: a case in a distribution company. Conceptual Paper and Case Study, 1-51.
  • Burritt, R. L., Herzig, C., Schaltegger, S., and Viere, T. (2019). Diffusion of environmental management accounting for cleaner production: Evidence from some case studies. Journal of Cleaner Production, 224, 479-491. doi: 10.1016/j.jclepro.2019.03.227
  • Campanale, C., Cinquini, L., and Tenucci, A. (2014). Time-driven activity-based costing to improve transparency and decision making in healthcare: a case study. Qualitative Research in Accounting & Management, 11(2), 165-186. doi: 10.1108/QRAM-04-2014-0036
  • Cidav, Z., Mandell, D., Pyne, J., Beidas, R., Curran, G., and Marcus, S. (2020). A pragmatic method for costing implementation strategies using time-driven activity-based costing. Implementation Science, 15, 1-15. doi: 10.1186/s13012-020-00993-1
  • Duran, O., and Afonso, P. S. L. P. (2020). An activity-based costing decision model for life cycle economic assessment in spare parts logistic management. International Journal of Production Economics, 222, 107499. doi: 10.1016/j.ijpe.2019.09.020
  • Erdoğan, N. (2007). Logistics Costing and Activity Based Costing. Anadolu University Press, Number: 1748.
  • Everaert, P., Bruggeman, W., and De Creus, G. (2009). Sanac Inc.: From ABC to time-driven ABC (TDABC)–An instructional case. Journal of accounting education, 26(3), 118-154. doi: 10.1016/j.jaccedu.2008.03.001
  • Everaert, P., Bruggeman, W., Sarens, G., Anderson, S. R., and Levant, Y. (2008). Cost modeling in logistics using time‐driven ABC: Experiences from a wholesaler. International Journal of Physical Distribution & Logistics Management, 38(3), 172-191. doi: 10.1108/09600030810866977
  • Hancock, D. R., Algozzine, B., and Lim, J. H. (2021). Doing case study research: A practical guide for beginning researchers. Teachers College Press.
  • Hoozée, S., and Bruggeman, W. (2010). Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style. Management accounting research, 21(3), 185-198. doi: 10.1016/j.mar.2010.01.003
  • Kaplan, R. S., and Anderson, S. R. (2003). Time-Driven Activity-Based Costing. doi: 10.2139/ssrn.485443
  • Kaplan, R. S., and Anderson, S. R. (2007). Time-driven activity-based costing: a simpler and more powerful path to higher profits. Harvard business press.
  • Köse T. (2010). Cost Management within the Scope of Process-Based Management. Detay Publishing.
  • Krajnc, J., Logožar, K., and Korošec, B. (2012). Activity-based management of logistic costs in a manufacturing company: a case of increased visibility of logistics costs in a Slovenian paper manufacturing company. PROMET-Traffic&Transportation, 24(1), 15-24. doi: 10.7307/ptt.v24i1.265
  • Kurt, P., Saban, M., Cankaya, F., and Annac, M. C. (2019). Time-Driven activity-based costing in the ophthalmology department of state Hospital: A case study. Fresenius Environmental Bulletin, 28(4), 2754-2770. Mayo, E. (1930). The Hawthorne Experiment. The Human Factor, 6.
  • Namazi, M. (2016). Time driven activity-based costing: Theory, applications and limitations. Iranian Journal of Management Studies, 9(3), 457-482. doi: 10.22059/IJMS.2016.57481
  • Öker, F., and Adigüzel, H. (2010). Time‐driven activity‐based costing: An implementation in a manufacturing company. Journal of Corporate Accounting & Finance, 22(1), 75-92. doi: 10.1002/jcaf.20646
  • Schuhmacher, K., and Burkert, M. (2014). Traditional ABC and Time Driven ABC: An Experimental Investigation. In Management Accounting Section (MAS) Meeting, New York, USA.
  • Siguenza Guzman, L., Van den Abbeele, A., Vandewalle, J., Verhaaren, H., and Cattrysse, D. (2013). Recent evolutions in costing systems: A literature review of Time-Driven Activity-Based Costing. Review of Business and Economic Literature, 58(1), 34-64.
  • Škerlič, S., and Sokolovskij, E. (2019). A model for managing logistics costs throughout a product’s life cycle: a case study of a multinational manufacturing company. Transport, 34(5), 517-528. doi: 10.3846/transport.2019.11080
  • Somapa, S., Cools, M., and Dullaert, W. (2010). Time driven activity-based costing in a small road transport and logistics company. In Proceedings of the 2nd International Conference on Logistics and Transport & the 1st International Conference on Business and Economics (pp. 6-6), Queenstown, New Zealand.
  • Somapa, S., Cools, M., and Dullaert, W. (2011). The development of time driven activity-based costing models: A case study in a road transport and logistics company. Current issues in shipping, ports and logistics, 431-445.
  • Varila, M., Seppänen, M., and Suomala, P. (2007). Detailed cost modelling: a case study in warehouse logistics. International Journal of Physical Distribution & Logistics Management, 37(3), 184-200. doi: 10.1108/09600030710742416
  • Zamrud, N. F., and Abu, M. Y. (2020). Comparative study: activity-based costing and time driven activity-based costing in electronic industry. Journal of Modern Manufacturing Systems and Technology, 4(1), 68-81. doi: 10.15282/jmmst.v4i1.3840
  • Zhang X., and Yi H. (2008). The Analysis of Logistics Cost Based on Time-Driven ABC and TOC. IEEE International Conference on Service Operations and Logistics, and Informatics, 12-15 October 2008, Beijing, China. p. 1631-1635. doi: 10.1109/SOLI.2008.4682788

Lojistik Sektöründe Zaman Etkenli Faaliyet Tabanlı Maliyetleme: Bir Geri Dönüşüm İşletmesinde Uygulama

Yıl 2024, Cilt: 4 Sayı: 2, 146 - 161, 31.07.2024

Öz

Endüstri 4.0 Devrimi'nin üretim/hizmet ortamlarında tetiklediği dönüşüm, hacim bazlı dağıtım anahtarlarının güvenilirliğini azaltmış ve geleneksel maliyet yöntemlerinin eksikliklerini ortaya çıkarmıştır. Yöneticilerin daha gelişmiş maliyet yöntemleriyle zenginleştirilmiş bilgiye sahip olma zorunluluğu, lojistik maliyetlerinin daha doğru izlenmesine de fayda sağlayan Zaman Etkenli Faaliyet Tabanlı Maliyetleme'nin (ZE-FTM) ön plana çıkmasını sağlamıştır. Bu çalışma, ZE-FTM kullanan bir geri dönüşüm işletmesinin lojistik maliyetlerini tespit etmeyi amaçlamaktadır. Burada odak noktası, maliyet analizinin zorlu ve karmaşık doğasıyla tanınan lojistik sektörüdür. Oluşturulan model, karar vericilerin iş süreçleri, depolama/nakliye, tedarik zincirleri, teslim edilen ürün ve hizmetlerin özelliklerini dikkate alarak maliyet hesaplama araçlarını nasıl geliştirebileceklerini göstermektedir. ZE-FTM yönteminden elde edilen maliyetler, farklılıkları belirlemek için Faaliyet Tabanlı Maliyetleme kullanılarak hesaplanan maliyetlerle karşılaştırılmıştır. Bulgular ZE-FTM'nin daha açıklayıcı olduğunu göstermektedir. Yöntemlerin karşılaştırılması, lojistik maliyetlerin önceki yöntem olan FTM ile karşılaştırıldığında olduğundan fazla gösterilebileceğine işaret etmektedir.

Kaynakça

  • Akhavan, S., Ward, L., and Bozic, K. J. (2016). Time-driven activity-based costing more accurately reflects costs in arthroplasty surgery. Clinical Orthopaedics and Related Research, 474(1), 8-15. doi: 10.1007/s11999-015-4214-0
  • Bowersox, D. J., Closs, D. J., Cooper, M. B., and Bowersox, J. C. (2020). Supply chain logistics management. Mcgraw-hill.
  • Bruggeman, W., Everaert, P., Anderson, S. R., and Levant, Y. (2005). Modeling logistics costs using Time-Driven ABC: a case in a distribution company. Conceptual Paper and Case Study, 1-51.
  • Burritt, R. L., Herzig, C., Schaltegger, S., and Viere, T. (2019). Diffusion of environmental management accounting for cleaner production: Evidence from some case studies. Journal of Cleaner Production, 224, 479-491. doi: 10.1016/j.jclepro.2019.03.227
  • Campanale, C., Cinquini, L., and Tenucci, A. (2014). Time-driven activity-based costing to improve transparency and decision making in healthcare: a case study. Qualitative Research in Accounting & Management, 11(2), 165-186. doi: 10.1108/QRAM-04-2014-0036
  • Cidav, Z., Mandell, D., Pyne, J., Beidas, R., Curran, G., and Marcus, S. (2020). A pragmatic method for costing implementation strategies using time-driven activity-based costing. Implementation Science, 15, 1-15. doi: 10.1186/s13012-020-00993-1
  • Duran, O., and Afonso, P. S. L. P. (2020). An activity-based costing decision model for life cycle economic assessment in spare parts logistic management. International Journal of Production Economics, 222, 107499. doi: 10.1016/j.ijpe.2019.09.020
  • Erdoğan, N. (2007). Logistics Costing and Activity Based Costing. Anadolu University Press, Number: 1748.
  • Everaert, P., Bruggeman, W., and De Creus, G. (2009). Sanac Inc.: From ABC to time-driven ABC (TDABC)–An instructional case. Journal of accounting education, 26(3), 118-154. doi: 10.1016/j.jaccedu.2008.03.001
  • Everaert, P., Bruggeman, W., Sarens, G., Anderson, S. R., and Levant, Y. (2008). Cost modeling in logistics using time‐driven ABC: Experiences from a wholesaler. International Journal of Physical Distribution & Logistics Management, 38(3), 172-191. doi: 10.1108/09600030810866977
  • Hancock, D. R., Algozzine, B., and Lim, J. H. (2021). Doing case study research: A practical guide for beginning researchers. Teachers College Press.
  • Hoozée, S., and Bruggeman, W. (2010). Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style. Management accounting research, 21(3), 185-198. doi: 10.1016/j.mar.2010.01.003
  • Kaplan, R. S., and Anderson, S. R. (2003). Time-Driven Activity-Based Costing. doi: 10.2139/ssrn.485443
  • Kaplan, R. S., and Anderson, S. R. (2007). Time-driven activity-based costing: a simpler and more powerful path to higher profits. Harvard business press.
  • Köse T. (2010). Cost Management within the Scope of Process-Based Management. Detay Publishing.
  • Krajnc, J., Logožar, K., and Korošec, B. (2012). Activity-based management of logistic costs in a manufacturing company: a case of increased visibility of logistics costs in a Slovenian paper manufacturing company. PROMET-Traffic&Transportation, 24(1), 15-24. doi: 10.7307/ptt.v24i1.265
  • Kurt, P., Saban, M., Cankaya, F., and Annac, M. C. (2019). Time-Driven activity-based costing in the ophthalmology department of state Hospital: A case study. Fresenius Environmental Bulletin, 28(4), 2754-2770. Mayo, E. (1930). The Hawthorne Experiment. The Human Factor, 6.
  • Namazi, M. (2016). Time driven activity-based costing: Theory, applications and limitations. Iranian Journal of Management Studies, 9(3), 457-482. doi: 10.22059/IJMS.2016.57481
  • Öker, F., and Adigüzel, H. (2010). Time‐driven activity‐based costing: An implementation in a manufacturing company. Journal of Corporate Accounting & Finance, 22(1), 75-92. doi: 10.1002/jcaf.20646
  • Schuhmacher, K., and Burkert, M. (2014). Traditional ABC and Time Driven ABC: An Experimental Investigation. In Management Accounting Section (MAS) Meeting, New York, USA.
  • Siguenza Guzman, L., Van den Abbeele, A., Vandewalle, J., Verhaaren, H., and Cattrysse, D. (2013). Recent evolutions in costing systems: A literature review of Time-Driven Activity-Based Costing. Review of Business and Economic Literature, 58(1), 34-64.
  • Škerlič, S., and Sokolovskij, E. (2019). A model for managing logistics costs throughout a product’s life cycle: a case study of a multinational manufacturing company. Transport, 34(5), 517-528. doi: 10.3846/transport.2019.11080
  • Somapa, S., Cools, M., and Dullaert, W. (2010). Time driven activity-based costing in a small road transport and logistics company. In Proceedings of the 2nd International Conference on Logistics and Transport & the 1st International Conference on Business and Economics (pp. 6-6), Queenstown, New Zealand.
  • Somapa, S., Cools, M., and Dullaert, W. (2011). The development of time driven activity-based costing models: A case study in a road transport and logistics company. Current issues in shipping, ports and logistics, 431-445.
  • Varila, M., Seppänen, M., and Suomala, P. (2007). Detailed cost modelling: a case study in warehouse logistics. International Journal of Physical Distribution & Logistics Management, 37(3), 184-200. doi: 10.1108/09600030710742416
  • Zamrud, N. F., and Abu, M. Y. (2020). Comparative study: activity-based costing and time driven activity-based costing in electronic industry. Journal of Modern Manufacturing Systems and Technology, 4(1), 68-81. doi: 10.15282/jmmst.v4i1.3840
  • Zhang X., and Yi H. (2008). The Analysis of Logistics Cost Based on Time-Driven ABC and TOC. IEEE International Conference on Service Operations and Logistics, and Informatics, 12-15 October 2008, Beijing, China. p. 1631-1635. doi: 10.1109/SOLI.2008.4682788
Toplam 27 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Yönetim Muhasebesi
Bölüm Araştırma Makaleleri
Yazarlar

Ahmet Onay 0000-0003-1182-6003

Yayımlanma Tarihi 31 Temmuz 2024
Gönderilme Tarihi 20 Mayıs 2024
Kabul Tarihi 30 Temmuz 2024
Yayımlandığı Sayı Yıl 2024 Cilt: 4 Sayı: 2

Kaynak Göster

APA Onay, A. (2024). Time-Driven Activity-Based Costing in Logistics Sector: An Application on Recycling Business. Denetim Ve Güvence Hizmetleri Dergisi, 4(2), 146-161.

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