The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia
The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups. The researchers applied a qualitative simulation method...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Bina Nusantara University
2020-07-01
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| Series: | Binus Business Review |
| Subjects: | |
| Online Access: | https://journal.binus.ac.id/index.php/BBR/article/view/5869 |
| _version_ | 1797706153406234624 |
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| author | Dewi Fitriasari Naoko Kawahara |
| author_facet | Dewi Fitriasari Naoko Kawahara |
| author_sort | Dewi Fitriasari |
| collection | DOAJ |
| description | The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups. The researchers applied a qualitative simulation method. The data were taken from actual regulatory data of wage and salary from the local government of Jakarta. The other data were simulated data based on a software development process for a small startup. The result indicates that the TDABC can assist the company to trace its performance and costs. Additional factors in implementing the costing system are provided for further research and practical considerations in adopting the costing system. |
| first_indexed | 2024-03-12T05:48:06Z |
| format | Article |
| id | doaj.art-f31e8ad8fbfb43699b8bb56df622e7df |
| institution | Directory Open Access Journal |
| issn | 2087-1228 2476-9053 |
| language | English |
| last_indexed | 2024-03-12T05:48:06Z |
| publishDate | 2020-07-01 |
| publisher | Bina Nusantara University |
| record_format | Article |
| series | Binus Business Review |
| spelling | doaj.art-f31e8ad8fbfb43699b8bb56df622e7df2023-09-03T05:32:21ZengBina Nusantara UniversityBinus Business Review2087-12282476-90532020-07-0111214114810.21512/bbr.v11i2.58695079The Time-Driven Activity-Based Costing Model for a Small Startup in IndonesiaDewi Fitriasari0Naoko Kawahara1Bina Nusantara UniversityAccounting Department, Kindai University, OsakaThe research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups. The researchers applied a qualitative simulation method. The data were taken from actual regulatory data of wage and salary from the local government of Jakarta. The other data were simulated data based on a software development process for a small startup. The result indicates that the TDABC can assist the company to trace its performance and costs. Additional factors in implementing the costing system are provided for further research and practical considerations in adopting the costing system.https://journal.binus.ac.id/index.php/BBR/article/view/5869time-driven activity-based costing modelsmall startupperformancecost |
| spellingShingle | Dewi Fitriasari Naoko Kawahara The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia Binus Business Review time-driven activity-based costing model small startup performance cost |
| title | The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia |
| title_full | The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia |
| title_fullStr | The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia |
| title_full_unstemmed | The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia |
| title_short | The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia |
| title_sort | time driven activity based costing model for a small startup in indonesia |
| topic | time-driven activity-based costing model small startup performance cost |
| url | https://journal.binus.ac.id/index.php/BBR/article/view/5869 |
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