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2023 | OriginalPaper | Chapter

6. A Bibliometric Analysis of the Time-Driven Activity-Based Costing System. The Power of Cost Accounting in Organizations

Authors : Patxi Ruiz-de-Arbulo-López, Jesús Rodríguez-Martín, Jordi Fortuny-Santos, Beñat Landeta-Manzano

Published in: Industry 4.0: The Power of Data

Publisher: Springer International Publishing

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Abstract

The aim of this paper is to explore and evaluate, using bibliometric analysis, the papers published up to January 2021 on the time-driven activity-based costing (TDABC) system. In recent decades, companies adopting innovations in production management (e.g., lean manufacturing) have had to look for new methods of cost control. For this purpose, the activity-based costing system was developed, among others, with some implementation drawbacks. In 2004, Robert Kaplan, who developed the ABC costing system, developed the TDABC method. The conclusions of the paper show how the TDABC system has been mainly analyzed in healthcare organizations and little in industrial organizations.

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Metadata
Title
A Bibliometric Analysis of the Time-Driven Activity-Based Costing System. The Power of Cost Accounting in Organizations
Authors
Patxi Ruiz-de-Arbulo-López
Jesús Rodríguez-Martín
Jordi Fortuny-Santos
Beñat Landeta-Manzano
Copyright Year
2023
DOI
https://doi.org/10.1007/978-3-031-29382-5_6

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