Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Anderson, S. R., K. Prokop, R. S. Kaplan. 2007. Fast-track profit models. Cost Management (July/August): 16-28. (Using time-driven activity-based costing to identify where profit opportunities exist for potential acquisitions).
Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 1). Accounting Horizons (March): 1-20. (Four types of cost systems are compared along three dimensions: The cost of implementation and maintenance, the ability to provide decision-relevant data, and the provision of incentivesw to manage resource demands. The systems include: Traditional volume-based systems, activity-based systems, time-driven activity-based systems, and resource consumption accounting).
Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 2). Accounting Horizons (March): 21-41. (Discussion and analysis of four types of cost systems: Traditional volume-based systems, activity-based systems, time-driven activity-based systems, and resource consumption accounting).
Basuki, B. and M. D. Riediansyaf. 2014. The application of time-driven activity-based costing in the hospitality industry: An exploratory case. Journal of Applied Management Accounting Research (Winter): 27-54.
Cokins, G. and D. D. Paul. 2016. Time-driven or driver rate-based ABC: How do you choose? Strategic Finance (February): 20-29.
Dalci, I., V. Tanis and L. Kosan. 2010. Customer profitability analysis with time-driven activity-based costing: A case study in a hotel. International Journal of Contemporary Hospitality Management 22(5): 609-637.
Everaert, P. and W. Bruggeman. 2007. Time-driven activity-based costing: Exploring the underlying model. Cost Management (March/April): 16-20.
Everaert, P., G. Cleuren and S. Hoozée. 2012. Using time-driven ABC to identify operational improvements: A case study in a university restaurant. Cost Management (March/April): 41-48.
Everaert, P., W. Bruggeman and G. De Creus. 2008. Sanac Inc.: From ABC to time-driven ABC (TDABC) - An instructional case. Journal of Accounting Education 26(3): 118-154.
Everaert, P., W. Bruggeman, G. Sarens, S. R. Anderson and Y. Levant. 2008. Cost modeling in logistics using time-driven ABC: Experiences from a wholesaler. International Journal of Physical Distribution & Logistics Management 38(3): 172-191.
Gervais, M., Y. Levant and C. Ducrocq. 2010. Time-driven activity-based costing (TDABC): An initial appraisal through a longitudinal case study. Journal of Applied Management Accounting Research (Summer): 1-20.
Giannetti, R., C. Venneri and P. M. Vitali. 2011. Time-driven activity-based costing and capacity cost management: The case of a service firm. Cost Management (July/August): 6-16.
Hoozée, S. and W. Bruggeman. 2010. Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style. Management Accounting Research (September): 185-198.
Hoozée, S., L. Vermeire and W. Bruggeman. 2012. The impact of refinement on the accuracy of time-driven ABC. Abacus 48(4): 439-472.
Kaplan, R. S. 2016. Letter to Paul Sharman. Cost Management (September/October): 6-7. (Kaplan said he is distressed to learn that accounting academics have commended that management accounting may no longer be relevant for a service and knowledge-led economy. Service firms have an even greater need for cost information because all the cost incurred by service organizations are related to shared resources. He argues that those who advocate otherwise are "detached from the current problems and opportunities in today's organizations." Kaplan uses his work on time-driven ABC for health care as an example).
Kaplan, R. S. and M. E. Porter. 2011. How to solve the cost crisis in health care: The biggest problem with health care isn't with insurance or politics. It's that we're measuring the wrong things the wrong way. Harvard Business Review (September): 46-64. (Time-driven ABC applied to health care). (Summary).
Kaplan, R. S. and M. L. Wikowski. 2014. Better accounting transforms health care delivery. Accounting Horizons (June): 365-383. (Time-driven ABC applied to health care).
Kaplan, R. S. and S. R. Anderson. 2004. Time-driven activity-based costing. Harvard Business Review (November): 131-138. (Summary).
Kaplan, R. S. and S. R. Anderson. 2007. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press.
Kaplan, R. S. and S. R. Anderson. 2007. The innovation of time-driven activity-based costing. Cost Management (March/April): 5-15. (Summary).
Kaplan, R. S., M. E. Porter and M. L. Frigo. 2017. Managing healthcare costs and value. Strategic Finance (January): 24-33. (Summary).
Pineno, C. J. 2012. Simulation of the weighting of balance scorecard metrics including sustainability and time-driven ABC based on the product life cycle. Management Accounting Quarterly (Winter): 21-38.
Porter, M. E. and T. H. Lee. 2013. The strategy that will fix health care: Providers must lead the way in making value the overarching goal. Harvard Business Review (October): 50-67. (This article shows how the time-driven ABC approach fits into the strategic value agenda for a high-value health care delivery system). (Summary).
Stout, D. E. and J. M. Propri. 2011. Implementing time-driven activity-based costing at a medium-sized electronics company. Management Accounting Quarterly (Spring): 1-11.
Szychta, A. 2010. Time-driven activity-based costing in service industries. Social Sciences/ Socialiniai Mokslai 1(67): 49-60.
Tse, M. S. C. and M. Z. Gong. 2009. Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models. Journal of Applied Management Accounting Research (Summer): 41-54.