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<p>Created page with &quot; == Abstract == This paper reports on the development of a time-driven activity-based costing (TDABC) model in a small-sized road transport and logistics company. Activity-ba...&quot;</p> <p><b>New page</b></p><div><br /> == Abstract ==<br /> <br /> This paper reports on the development of a time-driven activity-based costing (TDABC) model in a small-sized road transport and logistics company. Activity-based costing (ABC) leads to increased accuracy benefiting decision-making, but the costs of implementation can be high. TDABC tries to overcome some of the disadvantages of ABC and seems particularly useful for the road transport and logistics sector. We find that small firms can benefit from TDABC because of the use of simplified parameters. However, the lack of quantitative data on cost drivers remains a problem. To enhance the effectiveness and efficiency of TDABC, a thorough redesign of the company's recording system is recommended. © 2012 Copyright Taylor and Francis Group, LLC.<br /> <br /> <br /> == Original document ==<br /> <br /> The different versions of the original document can be found in:<br /> <br /> * [http://dx.doi.org/10.1080/13675567.2012.742043 http://dx.doi.org/10.1080/13675567.2012.742043]<br /> <br /> * [https://hdl.handle.net/10067/1075100151162165141 https://hdl.handle.net/10067/1075100151162165141]<br /> <br /> * [https://research.vu.nl/en/publications/661fa3b3-6bcb-479e-a324-cdaebbab6224 https://research.vu.nl/en/publications/661fa3b3-6bcb-479e-a324-cdaebbab6224]<br /> <br /> * [https://research.vu.nl/en/publications/unlocking-the-potential-of-time-driven-activity-based-costing-for https://research.vu.nl/en/publications/unlocking-the-potential-of-time-driven-activity-based-costing-for],<br /> : [https://www.tandfonline.com/doi/full/10.1080/13675567.2012.742043 https://www.tandfonline.com/doi/full/10.1080/13675567.2012.742043],<br /> : [https://core.ac.uk/display/15480015 https://core.ac.uk/display/15480015],<br /> : [https://trid.trb.org/view.aspx?id=1225494 https://trid.trb.org/view.aspx?id=1225494],<br /> : [https://www.narcis.nl/publication/RecordID/oai%3Aresearch.vu.nl%3Apublications%2F661fa3b3-6bcb-479e-a324-cdaebbab6224 https://www.narcis.nl/publication/RecordID/oai%3Aresearch.vu.nl%3Apublications%2F661fa3b3-6bcb-479e-a324-cdaebbab6224],<br /> : [https://repub.eur.nl/pub/83520 https://repub.eur.nl/pub/83520],<br /> : [https://academic.microsoft.com/#/detail/2032008877 https://academic.microsoft.com/#/detail/2032008877]<br /> <br /> * [https://www.tandfonline.com/doi/pdf/10.1080/13675567.2012.742043 https://www.tandfonline.com/doi/pdf/10.1080/13675567.2012.742043],<br /> : [http://dx.doi.org/10.1080/13675567.2012.742043 http://dx.doi.org/10.1080/13675567.2012.742043]</div>

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