Activity Based Costing & Time-Driven-Activity- Based-Costing In Increase Performance: A Review Literature

Mifta Mustafa; Dea Saufika Mobilingo; Asri Asri; Mediaty Mediaty

doi:10.55227/ijerfa.v3i1.246

Authors

Mifta Mustafa Unhas
Dea Saufika Mobilingo Master of Accounting, Faculty of Economics and Business, Hasanuddin University
Asri Asri Master of Accounting, Faculty of Economics and Business, Hasanuddin University
Mediaty Mediaty Master of Accounting, Faculty of Economics and Business, Hasanuddin University

DOI:

https://doi.org/10.55227/ijerfa.v3i1.246

Abstract

This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follow the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and Synta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of production costs. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to provide insight to management for considering the use of A B C and TDABC.

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