Business Commons^™

Tdabc Capabilities For Performance Measurement: A Case Study In A Manufacturing Context, Siham Rahoui, Abubakar Ali, John Crowe, Amr Mahfouz

Conference papers

Supply chain costing presents a sophisticated alternative to traditional costing allowing an accurate cost estimation and effective decision making. In exploring different techniques, TDABC was not explored extensively compared to its peers. In addition to the infancy of the technique, there is an on-going debate about the capability of the TDABC specifically in manufacturing context. The present study contributes to the debate by applying TDABC at the logistics function of a manufacturing site and assesses it capability to measure performance in the stated context.