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Capacity utilization analysis through time-driven ABC in a small-sized manufacturing company

机译：通过时间驱动ABC在小型制造公司中的能力利用分析

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摘要

Purpose - The purpose of this paper is to provide a case study about the capacity utilization analysis in a small-sized manufacturing company through the application of time-driven activity-based costing (TDABC). After a brief overview of development of the TDABC system, a detailed application of TDABC and capacity utilization analysis in a bakery is given. Design/methodology/approach - This paper is based on a case study about the application of TDABC in a small-sized Greek manufacturing firm. In the case study, time equations were developed for the supporting, operating and manufacturing departments and product costs determined based on the model. Capacity utilization analysis made through the application of TDABC system. Findings - The study shows that TDABC is more applicable in small-sized manufacturing companies because of their labor-intensive nature. In contrast to previous studies, authors argue that even in small firms simple excel sheets are not enough to capture the complexity of the time equations and business intelligence software and programming coding is required. Research limitations/implications - Although the fundamental structure of TDABC is the same for all companies there is no strict form of application. Practical implications - The practical implication of this paper is that each firm has unique characteristics that need to be reflected in the application of the TDABC model. Originality/value - This paper contributes by providing insights into cost accounting in SMEs. More specifically, this paper contributes to the TDABC literature regarding the application of the system in small and medium sized manufacturing firms.
机译：目的 - 本文的目的是通过应用基于时间驱动的活动的成本（TDABC）提供小型制造公司能力利用率分析的案例研究。在简要概述TDABC系统的发展之后，给出了在面包店中进行了TDABC和产能利用分析的详细应用。设计/方法/方法 - 本文基于关于TDABC在小型希腊制造公司中的应用的案例研究。在案例研究中，为基于模型确定的支持，运营和制造部门和产品成本而开发了时间方程。通过TDABC系统的应用进行了能力利用率分析。结果 - 该研究表明，由于其劳动密集型性质，TDABC更适用于小型制造公司。与之前的研究相比，作者认为，即使在小型公司中，即使在小型公司中，简单的Excel纸张也不足以捕获时间方程的复杂性，并且需要编程编码。研究限制/影响 - 尽管TDABC的基本结构对于所有公司都是相同的，但没有严格的申请形式。实际意义 - 本文的实际意义是，每个公司都有需要反映在TDABC模型的应用中的独特特征。原创性/价值 - 本文通过在中小企业中提供成本会计的洞察力来贡献。更具体地，本文有助于TDABC文献关于中小型制造公司系统的应用。

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