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Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models Tse, Michael and Gong, Maleen 2009, Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models, Journal of applied management accounting research, vol. 7, no. 2, pp. 41-54. Attached Files Name Description MIMEType Size Downloads tse-recognitionofidle-2009.pdf Published version application/pdf 163.94KB 271 Title Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models Author(s) Tse, Michael Gong, Maleen Journal name Journal of applied management accounting research Volume number 7 Issue number 2 Start page 41 End page 54 Publisher Institute of Certified Management Accountants Place of publication Clayton North, Vic. Publication date 2009 ISSN 1443-9905 1443-9913 Keyword(s) cost management idle resources activity-based costing time-driven activity-based costing resource consumption accounting Summary Despite its theoretical superiority over traditional volume-based costing models, the Activity-Based Costing (ABC) model has failed to replace traditional volume-based costing models in most organisations. In response to the problems of the model, Time-Driven Activity-Based Costing (TDABC) and Resource Consumption Accounting (RCA) models have been developed as costing models for next generation cost management systems. A key feature that distinguishes TDABC and RCA models from traditional volume-based costing models and the ABC model is the recognition of idle resources in resource pools. This paper presents a discussion on implications of recognising idle resources in TDABC and RCA models on developments, maintenance and uses of cost management systems. A hypothetical case is presented to illustrate conversions of an ABC-based costing model to ones that are based on the TDABC and RCA models, and the resulting new allocation of resource costs. Language eng Field of Research 150105 Management Accounting Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services HERDC Research category C1 Refereed article in a scholarly journal Copyright notice ©2009, Institute of Certified Management Accountants Persistent URL http://hdl.handle.net/10536/DRO/DU:30022991 Document type: Journal Article Collections: Faculty of Business and Law School of Accounting, Economics and Finance Open Access Collection Related Links Link Description Connect to published version Go to link with your DU access privileges     Link to Related Work Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models (deposited 15-07-2014) Institute of Certified Management Accountants Publisher (deposited 30-07-2013)   Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au. Versions Version Filter Type Tue, 09 Feb 2010, 15:41:33 EST Thu, 11 Feb 2010, 08:15:03 EST Thu, 11 Feb 2010, 08:16:47 EST Wed, 03 Mar 2010, 13:17:57 EST Fri, 21 Oct 2011, 09:21:49 EST Fri, 21 Oct 2011, 09:24:28 EST Wed, 31 Jul 2013, 14:39:26 EST Mon, 16 Jun 2014, 14:19:56 EST Filtered Full Access Statistics: 2117 Abstract Views, 271 File Downloads  -  Detailed Statistics Created: Tue, 09 Feb 2010, 15:41:31 EST by Katrina Fleming

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.