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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.

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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

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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.