The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia

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...

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Bibliographic Details
Main Authors: Dewi Fitriasari, Naoko Kawahara
Format: Article
Language:English
Published: Bina Nusantara University 2020-07-01
Series:Binus Business Review
Subjects:
time-driven activity-based costing model
small startup
performance
cost
Online Access:https://journal.binus.ac.id/index.php/BBR/article/view/5869
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spelling doaj-f31e8ad8fbfb43699b8bb56df622e7df2020-11-25T04:02:36ZengBina 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
collection DOAJ
language English
format Article
sources DOAJ
author Dewi Fitriasari
Naoko Kawahara
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
author_facet Dewi Fitriasari
Naoko Kawahara
author_sort Dewi Fitriasari
title 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_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_sort time-driven activity-based costing model for a small startup in indonesia
publisher Bina Nusantara University
series Binus Business Review
issn 2087-1228
2476-9053
publishDate 2020-07-01
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.
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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AT naokokawahara thetimedrivenactivitybasedcostingmodelforasmallstartupinindonesia
AT dewifitriasari timedrivenactivitybasedcostingmodelforasmallstartupinindonesia
AT naokokawahara timedrivenactivitybasedcostingmodelforasmallstartupinindonesia
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