{"id":"https://openalex.org/W2517200744","doi":"https://doi.org/10.22059/ijms.2016.57481","title":"Time Driven Activity Based Costing : Theory,Applications and Limitations","display_name":"Time Driven Activity Based Costing : Theory,Applications and Limitations","publication_year":2016,"publication_date":"2016-07-01","ids":{"openalex":"https://openalex.org/W2517200744","doi":"https://doi.org/10.22059/ijms.2016.57481","mag":"2517200744"},"language":"en","primary_location":{"id":"mag:2517200744","doi":"https://doi.org/10.22059/ijms.2016.57481","is_oa":true,"landing_page_url":"https://ijms.ut.ac.ir/article_57481_793361023886e0c6698746124227687b.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764958490","display_name":"Iranian journal of management studies","issn_l":"2008-7055","issn":["2008-7055"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","poland-20"],"host_organization":"https://openalex.org/P4310319131","host_organization_name":"University of Tehran","host_organization_lineage":["https://openalex.org/P4310319131"],"host_organization_lineage_names":["University of Tehran"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Iranian journal of management studies","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ijms.ut.ac.ir/article_57481_793361023886e0c6698746124227687b.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5077544130","display_name":"Mohammad Namazi","orcid":"https://orcid.org/0000-0002-0342-7603","observed_orcids":["https://orcid.org/0000-0002-0342-7603"]},"institutions":[{"id":"https://openalex.org/I166459259","display_name":"Shiraz University","ror":"https://ror.org/028qtbk54","country_code":"IR","type":"education","lineage":["https://openalex.org/I166459259"]}],"countries":["IR"],"is_corresponding":true,"raw_author_name":"Mohammad Namazi","raw_affiliation_strings":["Professor of Accounting, College of Economics, Management and Social Sciences, Shiraz University,#N#Shiraz, Iran"],"raw_orcid":"https://orcid.org/0000-0002-0342-7603","affiliations":[{"raw_affiliation_string":"Professor of Accounting, College of Economics, Management and Social Sciences, Shiraz University,#N#Shiraz, Iran","institution_ids":["https://openalex.org/I166459259"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5077544130"],"corresponding_institution_ids":["https://openalex.org/I166459259"],"apc_list":null,"apc_paid":null,"fwci":6.581,"has_fulltext":false,"cited_by_count":35,"citation_normalized_percentile":{"value":0.96068165,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":98},"biblio":{"volume":"9","issue":"3","first_page":"457","last_page":"482"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/time-driven-activity-based-costing","display_name":"time-driven activity-based costing","score":0.9929999709129333},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.7360000014305115},{"id":"https://openalex.org/keywords/production-costs","display_name":"production costs","score":0.7239999771118164},{"id":"https://openalex.org/keywords/unused-capacity","display_name":"unused capacity","score":0.9810000061988831},{"id":"https://openalex.org/keywords/price-formation","display_name":"price formation","score":0.9200000166893005},{"id":"https://openalex.org/keywords/customer-profitability-analysis","display_name":"customer profitability analysis","score":0.9980000257492065},{"id":"https://openalex.org/keywords/capacity-cost-rate","display_name":"capacity cost rate","score":0.6859999895095825},{"id":"https://openalex.org/keywords/data-accuracy","display_name":"data accuracy","score":0.7300000190734863},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.7419999837875366}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.7991421222686768},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.756976842880249},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.48760929703712463},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.47884225845336914},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.47642287611961365},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.4601811170578003},{"id":"https://openalex.org/C161036016","wikidata":"https://www.wikidata.org/wiki/Q956095","display_name":"Theory of constraints","level":2,"score":0.4581749141216278},{"id":"https://openalex.org/C95821633","wikidata":"https://www.wikidata.org/wiki/Q973302","display_name":"Cost driver","level":2,"score":0.45017290115356445},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.4360063672065735},{"id":"https://openalex.org/C191068436","wikidata":"https://www.wikidata.org/wiki/Q2145956","display_name":"Capacity management","level":2,"score":0.4253205955028534},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4243625998497009},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.41017934679985046},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.36319682002067566},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.34711599349975586},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3453049063682556},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.31057679653167725},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29246723651885986},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.17899417877197266},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.10048452019691467},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C31258907","wikidata":"https://www.wikidata.org/wiki/Q1301371","display_name":"Computer network","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2517200744","doi":"https://doi.org/10.22059/ijms.2016.57481","is_oa":true,"landing_page_url":"https://ijms.ut.ac.ir/article_57481_793361023886e0c6698746124227687b.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764958490","display_name":"Iranian journal of management studies","issn_l":"2008-7055","issn":["2008-7055"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","poland-20"],"host_organization":"https://openalex.org/P4310319131","host_organization_name":"University of Tehran","host_organization_lineage":["https://openalex.org/P4310319131"],"host_organization_lineage_names":["University of Tehran"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Iranian journal of management studies","raw_type":null}],"best_oa_location":{"id":"mag:2517200744","doi":"https://doi.org/10.22059/ijms.2016.57481","is_oa":true,"landing_page_url":"https://ijms.ut.ac.ir/article_57481_793361023886e0c6698746124227687b.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764958490","display_name":"Iranian journal of management studies","issn_l":"2008-7055","issn":["2008-7055"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","poland-20"],"host_organization":"https://openalex.org/P4310319131","host_organization_name":"University of Tehran","host_organization_lineage":["https://openalex.org/P4310319131"],"host_organization_lineage_names":["University of Tehran"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Iranian journal of management studies","raw_type":null},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":28,"referenced_works":["https://openalex.org/W126170044","https://openalex.org/W149735065","https://openalex.org/W182546460","https://openalex.org/W195173315","https://openalex.org/W1984282597","https://openalex.org/W1987610970","https://openalex.org/W1988727367","https://openalex.org/W1991115861","https://openalex.org/W2018230604","https://openalex.org/W2032008877","https://openalex.org/W2055121220","https://openalex.org/W2065415806","https://openalex.org/W2091214926","https://openalex.org/W2096032667","https://openalex.org/W2097137580","https://openalex.org/W2103928082","https://openalex.org/W2110218646","https://openalex.org/W2118555950","https://openalex.org/W2121725155","https://openalex.org/W2123065628","https://openalex.org/W2123442088","https://openalex.org/W2129607662","https://openalex.org/W2156133763","https://openalex.org/W2161111661","https://openalex.org/W2168406819","https://openalex.org/W2315682837","https://openalex.org/W2936089644","https://openalex.org/W3122524612"],"related_works":["https://openalex.org/W1578849870","https://openalex.org/W2366857677","https://openalex.org/W2137933377","https://openalex.org/W2902957320","https://openalex.org/W182546460","https://openalex.org/W1548008910","https://openalex.org/W2990057482","https://openalex.org/W7221272195","https://openalex.org/W2924237880","https://openalex.org/W4318248635"],"abstract_inverted_index":{"The":[0],"aim":[1],"of":[2,13,23,25,59,106,146,153,158,165],"this":[3,33,40,107],"study":[4,49],"is":[5],"to":[6,19,39,121],"explore":[7],"the":[8,21,26,43,104,114,119,125,178,182],"strategic":[9,54],"applications":[10,52,176],"and":[11,18,68,76,80,83,156,173,180],"limitations":[12,157],"Time-driven":[14],"Activity-based":[15],"Costing":[16],"(TDABC)":[17],"evaluate":[20],"degree":[22],"accuracy":[24],"proponents\u2019":[27,168],"arguments":[28,169],"concerning":[29],"its":[30,174],"usefulness.":[31],"In":[32],"study,":[34],"published":[35],"works":[36],"directly":[37],"related":[38],"area":[41],"from":[42,113],"period":[44],"2004-2015":[45],"are":[46,89,184],"analyzed.":[47],"This":[48],"reports":[50],"TDABC's":[51],"in":[53,72,124],"areas":[55],"such":[56,129],"as":[57,130,149,151],"cost":[58],"production,":[60],"unused":[61,147],"capacity,":[62,148],"price":[63],"determination,":[64],"customer":[65],"profitability":[66],"analysis,":[67],"modeling":[69],"complex":[70],"decisions":[71],"various":[73],"small,":[74],"medium,":[75],"large":[77],"private,":[78],"governmental,":[79],"nonprofit":[81],"service":[82],"manufacturing":[84],"organizations.":[85],"However,":[86],"since":[87],"they":[88],"not":[90],"based":[91],"on":[92],"any":[93],"concrete":[94],"empirical":[95,99],"investigations,":[96],"only":[97],"future":[98,179],"studies":[100],"can":[101],"authentically":[102],"reveal":[103],"advantages":[105],"technique.":[108],"TDABC":[109],"also":[110],"severely":[111],"suffers":[112],"following":[115],"spheres:":[116],"it":[117],"lacks":[118],"ability":[120],"identify":[122],"activities":[123],"first":[126],"implementation":[127],"step,":[128],"practical":[131],"capacity":[132,136],"costs":[133,137],"rate,":[134,138],"uniform":[135],"managers\u2019":[139],"time":[140],"estimation":[141],"for":[142],"each":[143],"activity,":[144],"determination":[145],"well":[150],"lack":[152],"data":[154],"accuracy,":[155],"managerial":[159],"decision":[160],"makings.":[161],"As":[162],"a":[163],"result":[164],"these":[166],"drawbacks,":[167],"regarding":[170],"TDABC\u2019s":[171],"usefulness":[172],"widespread":[175],"-in":[177],"around":[181],"world-":[183],"baseless.":[185]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":4}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-09-16T00:00:00"}
