A Web Based Literature Review Essay
In 1998 Kaplan (1998) claimed that, if ABC was not successful in an organization, it could simply be explained by poor management of the ABC project. But in 2004 Kaplan & Anderson have suggested that many organizations were abandoning their ABC model because the costs were too high and employees were irritated.
Further Kaplan also recognized that ABC was very difficult to implement. Hence they proposed TDABC in order to overcome the difficulties presented in ABC systems  .
6 Case Studies
A Web-based literature review was conducted in order to identify relevant articles. The existing literature on
TDABC is summarized based on type of industry used, advantages and limitation. It is given in Table 1 and Table
Reference Type of industry Conclusion
Bryon et al.
pig production 1) Guide managers with the decision problem
2) Allow to derive trade-offs between economic and ecological criteria
Korpunen et al.
sawing process 1) Assist management in strategic decision making
2) Enable a sensitivity analysis of production
3) Accurate, applicable and effective model
Öker and Adigüzel
Casting company 1) Provide more relevant information about product profitability and capacity utilization than standard costing Stout and Propri
1) Update the model more easily than in ABC models
2) Implementing TDABC with the support of ERP
Ruiz de Arbulo et al.…