The integration of Time Driven-Activity Based Costing (TD-ABC) in a lean Manufacturing System for accurate product unit cost A Case Study in Egypt
Baroma, B., El-feky, M. (2023). The integration of Time Driven-Activity Based Costing (TD-ABC) in a lean Manufacturing System for accurate product unit cost A Case Study in Egypt. EKB Journal Management System, 43(2), 1-25. doi: 10.21608/caf.2023.305352
Bassam Samir Mohamed Baroma; Mostafa Ibrahim El-feky. "The integration of Time Driven-Activity Based Costing (TD-ABC) in a lean Manufacturing System for accurate product unit cost A Case Study in Egypt". EKB Journal Management System, 43, 2, 2023, 1-25. doi: 10.21608/caf.2023.305352
Baroma, B., El-feky, M. (2023). 'The integration of Time Driven-Activity Based Costing (TD-ABC) in a lean Manufacturing System for accurate product unit cost A Case Study in Egypt', EKB Journal Management System, 43(2), pp. 1-25. doi: 10.21608/caf.2023.305352
Baroma, B., El-feky, M. The integration of Time Driven-Activity Based Costing (TD-ABC) in a lean Manufacturing System for accurate product unit cost A Case Study in Egypt. EKB Journal Management System, 2023; 43(2): 1-25. doi: 10.21608/caf.2023.305352

The integration of Time Driven-Activity Based Costing (TD-ABC) in a lean Manufacturing System for accurate product unit cost A Case Study in Egypt

التجارة والتمويل
Article 11, Volume 43, Issue 2, June 2023, Page 1-25  XML PDF (555.3 K)
Document Type: المقالة الأصلية
DOI: 10.21608/caf.2023.305352
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Authors
Bassam Samir Mohamed Baroma1; Mostafa Ibrahim El-feky2
1Faculty of commerce Tanta University
2Lecturer of Accounting Faculty of Commerce Mansoura University
Abstract
In today’s global market, considering customer needs in all changing business practices is a key tool to build strong competitive advantages. At the same time, with respect to lean manufacturing system, the current conventional costing methods are out of date. This study sets a framework that integrates Time-Driven Activity-Based Costing (TDABC) in a lean environment in a condition where shared resources are still present. The objective of this study is computing accurate product unit cost to support the lean manufacturing system to strengthen the competitive position. This case study is applied on one factory of a multinational manufacturing company operating in Egypt that moved to lean manufacturing recently. TDABC method is suggested to calculate a more accurate product unit cost for one of the factory products.
Keywords
Activity-Based Costing (ABC); Time-Driven Activity-Based Costing (TDABC); lean manufacturing system; Product unit cost
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