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　　In the classroom, ABC looks like a great way to manage a

company’s resources. But many executives who have tried to

implement ABC on a large scale in their organizations have found

the approach limiting and frustrating. Why? The employee surveys

that companies used to estimate resources required for business

activities proved too time-consuming, expensive, and irritating to

employees.

This book shows you how to implement time-driven activity-based

costing (TDABC), an easier and more powerful way to implement ABC.

You can now estimate directly the resource demands imposed by each

business transaction, product, or customer. The payoff? You spend

less time and money obtaining and maintaining TDABC data—and more

time addressing problems that TDABC reveals, such as inefficient

processes, unprofitable products and customers, and excess

capacity. The authors also show how to use TDABC to link strategic

planning to operational budgeting, to enhance the due diligence

process for mergers and acquisitions, and to support continuous

improvement activities such as lean management and

benchmarking.

In presenting their model, the authors define the two questions

required to build TDABC:

1) How much does it cost per time unit to supply resource

capacity for each business process?

2) How much resource capacity (time) is required to perform work

for a company’s many transactions, products, and customers?

The book demonstrates how to develop simple, valid answers to

these two questions.

Kaplan and Anderson illustrate the TDABC approach with a wealth

of case studies, in diverse settings, based on actual

implementations.

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　　Robert S. Kaplan, a co-creator of both Activity-Based Costing

(ABC) and the Balanced Scorecard, is Baker Foundation Professor at

Harvard Business School. Steven R. Anderson is the founder and

chairman of Acorn Systems, a software and consulting firm

headquartered in Houston, TX.

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书籍介绍

In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. "Time-Driven Activity-Based Costing" is the solution to the problems associated with large-scale ABC implementation. In this book, Kaplan and Anderson offer a revised model where managers can estimate the resource demands imposed by each transaction, product, or customer, rather than rely on time-consuming and costly employee surveys. In their new model, Kaplan and Anderson focus on the two parameters managers need to estimate: how much it costs per time unit to supply resources to the business activities (the total overhead expenditure of a department divided by the total number of minutes of employee time available) and how much time it takes to carry out one unit of each kind of activity (as estimated or observed by the manager). Rather than endlessly updating and maintaining ABC data, this book with allow managers to spend their time addressing the deficiencies the model reveals: inefficient processes, unprofitable products and customers, and excess capacity. Kaplan and Anderson lead the discussion of Time-Driven ABC in the first seven chapters, followed by individual cases studies of actual implementations by Acorn consultants in diverse settings.

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