The use of Time-Driven Activity-Based Costing (TDABC) for calculating the costs of information processes

• Authors: Czerwiński Adam
• Languages of publication: EN

Abstracts

EN

The purpose of the paper is to present ways of applying Time-Driven Activity-Based Costing (TDABC) as an effective tool for evaluating the efficiency of information activities and processes. Measuring the costs of information and of information activities is difficult for a number of reasons. Therefore, information economics does not offer a separate concept or methodology for this type of costing. There is also a lack of suitable tools for assessing the value not only of information but also of information products. Time-driven activity-based costing may be used for measuring the costs of information processes. The paper demonstrates the above on the example of an "Request for Proposal (RFP) - offer" process that has been modelled as a network of activities. Then, time and labour resources required for the execution of the activities forming part of the process, as well as their drivers, have been identified. The above enabled to build time equations and cost formulas for the process. Using the above formulas, time and cost efficiency of the above information process for various customers were analysed. Then, it was possible to further study the impact of the cost structure of the labour resource on process efficiency.

Keywords

EN

Time-driven activity-based costing; TDABC, cost of information; cost of information process information process efficiency analysis

• Publisher: Wyższa Szkoła Bankowa we Wrocławiu
• Journal: Central and Eastern European Journal of Management and Economics (CEEJME)
• Year: 2014
• Volume: 2
• Issue: 1
• Pages: 43-54

Dates

online

2014-03-01

Contributors

author

Czerwiński Adam

• Opole University

References

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• Kaplan, R.S.; Cooper R. (2002). Zarządzanie kosztami i efektywnością [Cost and Efficiency Management]. Cracow: Oficyna Ekonomiczna.
• Oleński, I. (2003). Ekonomika informacji. Metody [Information Economics. Methods], Warsaw: PWE.
• Piechocka-Kałużna, A. (2008). Rachunkowość zarządcza w banku. Rachunek kosztów działań (ABC) w zarządzaniu bankiem komercyjnym [Management Accounting for Banks. Activity-Based Costing in Managing a Commercial Bank]. Warsaw: Wydawnictwo Naukowe PWN.

Identifiers

ISSN

2353 - 9119