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- Title
Integration of Capacity-Driven Cost Approaches in Support of Lean Management: A Theoretical Study.
- Authors
ALHEBRI, Adeeb; AL-MATARI, Ebrahim Mohammed; ALKEBSEE, Radwan Hussien; ALQUBAYI, Ahmed
- Abstract
The study's goal is to combine cost techniques that employ capacity as a foundation for allocating indirect costs, avoiding the disadvantages of these approaches while merging their benefits into a framework that can accept changes in administrative thought. The emphasis is largely on two cutting-edge cost methodologies to assist lean management initiatives: time-driven activity-based costing (TDABC) and resource-consumption accounting (RCA). The study indicates the potential of building an approach that combines the substantial RCA base and the flexibility of TDABC into a framework suitable to boost lean management initiatives through a theoretical analysis.
- Subjects
LEAN management; ACTIVITY-based costing; COST; COST control
- Publication
Quality - Access to Success, 2024, Vol 25, Issue 200, p153
- ISSN
1582-2559
- Publication type
Article
- DOI
10.47750/QAS/25.200.16