Productivity and profitability of process industry using TDABC: a case study
by Ashwin B. Ganorkar; Ramesh R. Lakhe; Kamalkishor N. Agrawal
International Journal of Process Management and Benchmarking (IJPMB), Vol. 10, No. 2, 2020

Abstract: The global competition in the international market is forcing industries to increase the productivity and profitability. Time driven activity based costing (TDABC) is a newly developed approach in the field of cost accounting. Companies are more interested in increasing productivity and profitability rather than assigning the cost on the product. This paper presents an approach to estimate the cost of process industry using TDABC and how it is useful in increasing productivity and profitability. The approach is explained with the help of a case study in the process industry. The results indicate that TDABC provides useful information for identifying the areas for improving the productivity of the industry and its effect on profitability. This paper also discusses how TDABC helps in taking the decisions for improving productivity and profitability.

Online publication date: Wed, 01-Apr-2020

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Process Management and Benchmarking (IJPMB):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com