Le Time-Driven Activity-Based Costing (TDABC): un premier bilan au travers d'une étude de cas longitudinale

TDABC is presented as a new method by its "inventors" (Kaplan and Anderson). Their aim is to respond to the criticism met by the ABC method. The study shows that, while TDABC offers a partial solution to these failings, it also has sorne inherent weaknesses. Among these, we may cite in particular the difficultY to measure the times on which the method is based. Homogeneity is also given little thought, in spite of its importance to obtain reliable costs. There is nothing new about the valuation of capacity-driven costs and the deviation revealed by TDABC is simply a deviation in the volume of business. The quality of the data-processing applications remain an essential element to reduce complexity. On the whole, the aim of the method could be the supervision of the labour time.