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Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

Vol. 23, Iss. 10, OCTOBER 2020

Received: 3 September 2020

Received in revised form: 10 September 2020

Accepted: 17 September 2020

Available online: 15 October 2020

Subject Heading: COST ACCOUNTING AND CALCULATION OF VALUE

JEL Classification: M40, M41, M49

Pages: 1182–1194

https://doi.org/10.24891/ia.23.10.1182

Akhmetzyanov A.A. Kazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation
aynurahmetzyanov@gmail.com

https://orcid.org/0000-0002-0939-4080

Sokolov A.Yu. Kazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation
sokolov-kzn@bk.ru

https://orcid.org/0000-0002-7159-0744

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting.
Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver.
Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject.
Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively.
Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

Keywords: strategic management accounting, budgeting, drivers, cost allocation, capacity rate

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