Skip to main content

The Impact of Refinement on the Accuracy of Time‐driven

Buy Article:

$51.00 plus tax (Refund Policy)


Recently, time‐driven activity‐based costing (ABC) has been developed as a cost modelling technique in which transaction times (that is, times required for particular occurrences of an activity) are calculated using time equations. This paper develops a model of the error structures in time‐driven ABC and examines the impact of adding terms to time equations on the accuracy of estimated transaction times. The results provide some fundamental insights into the balancing of errors when refining time equations and lead to some general recommendations that may be followed in the design process of a time‐driven ABC system to enhance the accuracy of times calculated by means of time equations.

Document Type: Research Article


Publication date: December 1, 2012

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
Cookie Policy
Ingenta Connect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more