La Revue des Sciences Commerciales
Volume 20, Numéro 1, Pages 90-108
2021-06-07
Activity Based-costing System Through Three Generation: Abc-tdabc- Pfabc
Authors : Ghouzi Mohamed Larbi .
Abstract
The aim of this paper is to review the most important features, characteristics and shortcomings of three approaches or tributaries of the Activity Based Costing system: ABC, TDABC and PFABC. We reviewed the most important points of each approach, and the contribution of each one in overcoming the shortcomings and constraints of the application of its predecessor. This paper concluded that these approaches constitute three (03) generations of the ABC system because the common denominator is the concept of "activity", and that activities consume resources, even if they differ in dependence on a single cost driver (time) for TDABC or multiple cost drivers for ABC or measure performance by calculating the productivity of each activity (calculating variance on the price of activity). We confirm that the birth of the first generation (ABC) and the second generation (TDABC) in the U.S. environment specifically and the practical applications that accompanied it, contributed to the enrichment and richness of the research field with academic research on this system. However, the birth of the third generation in a different environment has made the debate about it very modest, almost ten years after the publication of NAMAZI’ article.
Keywords
activity ; cost-driver ; ABC ; TDABC ; PFABC
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