{"title":"Standard Activity Measurement Plan","authors":"R. G. Manalo, M. D. Valenzuela-Manalo","doi":"10.1109/IEEM.2010.5674352","DOIUrl":null,"url":null,"abstract":"This paper deals with a framework that combines the complementary features of Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC). The framework or Standard Activity Measurement Plan is anchored on computing unit cost given the required minimum resources for a particular activity. The activity unit cost is standard and fixed for a certain period until such time significant variables change significantly. The standard unit time per activity is also used to establish the percentage of time spent. In this manner, ABC data collection is minimized if not eliminated totally.","PeriodicalId":285694,"journal":{"name":"2010 IEEE International Conference on Industrial Engineering and Engineering Management","volume":"8 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2010-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"2010 IEEE International Conference on Industrial Engineering and Engineering Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1109/IEEM.2010.5674352","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 4
Abstract
This paper deals with a framework that combines the complementary features of Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC). The framework or Standard Activity Measurement Plan is anchored on computing unit cost given the required minimum resources for a particular activity. The activity unit cost is standard and fixed for a certain period until such time significant variables change significantly. The standard unit time per activity is also used to establish the percentage of time spent. In this manner, ABC data collection is minimized if not eliminated totally.
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