Język Polski
English
Published
:
2010-06-30
Supplied Resources Efficiency in Time-Driven ABC
Maciej Ciołek
Abstract
Work is presenting the issue of measurement of resource efficiency provided in the concept of time-driven ABC proposed by R. Kaplan and S. Anderson. The original function of the coefficient of utilization of resources is provided independent of the size of those resources, which is its main shortcoming in the context of the practical implications and use to measure the results achieved by managers. In this publication is proposed a correction factor by which the function may be complemented to measure the degree of utilization of resources provided in the proper way. In the corrected model the volume of resources provided variable is deterministic and allows observation impact on the level of cost-effectiveness ratio.(original abstract)Keywords:
Effectiveness, Activity Based Costing (ABC)Most read articles by the same author(s)
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Ciołek, M. (2010). Supplied Resources Efficiency in Time-Driven ABC. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 28(28). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1603