+7 495 989 9610, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






International Accounting

Abstracting and Indexing

Referativny Zhurnal VINITI RAS
Google Scholar

Online available



Cyberleninka (24 month OA embargo)

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


JEL Classification: M40, M41, M49

Pages: 1182–1194


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


Sokolov A.Yu. Kazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation


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


  1. Cooper R., Kaplan R.S. How Cost Accounting Distorts Product Costs. Management Accounting, 1988, vol. 69, iss. 10, pp. 20–27.
  2. Cooper R., Kaplan R.S. Measure Costs Right: Make the Right Decisions. Harvard Business Review, 1988, vol. 66, iss. 5, pp. 96–103. URL: Link
  3. Almeida A., Cunha J. The Implementation of an Activity-Based Costing (ABC) System in a Manufacturing Company. Procedia Manufacturing, 2017, vol. 13, pp. 932–939. URL: Link
  4. Hanh D. Planirovanie i kontrol': kontseptsiya kontrollinga [PuK: Wertorientierte Controllingkonzepte: Planung und Kontrolle]. Moscow, Finansy i Statistika Publ., 1997.
  5. Suloeva S.B., Gul'tseva O.B. [Traditional and modern cost management systems: A scope and distinctive features]. Nauchno-tekhnicheskie vedomosti SPbGPU. Ekonomicheskie nauki = St. Petersburg Polytechnical University Journal. Economics, 2016, no. 4, pp. 173–180. URL: Link (In Russ.)
  6. Suloeva S.B., Gul'tseva O.B. [The system of cost management: conceptual provisions]. Organizator proizvodstva = Organizer of Production, 2017, vol. 25, no. 3, pp. 47–58. URL: Link (In Russ.)
  7. Shumeiko M.V. [The methodology of accounting in the construction of functional]. Terra Economicus, 2012, vol. 10, no. 1-3, pp. 70–75. URL: Link (In Russ.)
  8. Ivashkevich V.B. [Management accounting as a profession]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2017, vol. 20, iss. 3, pp. 124–134. (In Russ.) URL: Link
  9. Anderson S.W., Young S.M. The Impact of Contextual and Process Factors on the Evaluation of Activity-Based Costing Systems. Accounting, Organizations and Society, 1999, vol. 24, iss. 7, pp. 525–559. URL: Link00018-5
  10. Askarany D., Franklin-Smith A.W. Cost Benefit Analyses of Organic Waste Composting Systems Through the Lens of Time Driven Activity-Based Costing. Journal of Applied Management Accounting Research, 2014, vol. 12, iss. 2, pp. 59–73.
  11. Balakrishnan K., Goico B., Arjmand E.M. Applying Cost Accounting to Operating Room Staffing in Otolaryngology: Time-Driven Activity-Based Costing and Outpatient Adenotonsillectomy. Otolaryngology – Head and Neck Surgery, 2015, vol. 152, iss. 4, pp. 684–690. URL: Link
  12. Sokolov A.Yu., Elsukova T.V. Using ABC to Enhance Throughput Accounting: An Integrated Management Approach. Academy of Strategic Management Journal, 2016, vol. 15, special iss. 4, pp. 8–15. URL: Link
  13. Vakhrushina M.A. [Problems and prospects of managerial accounting development in Russia]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, vol. 17, iss. 33, pp. 12–23. URL: Link (In Russ.)
  14. Shigaev A.I. [Cost allocation by type of intra-business activity]. Bukhgalterskii uchet = Accounting, 2003, no. 8, pp. 50–52. (In Russ.)
  15. Palii V.F. [Development of the management accounting methodology]. Bukhgalterskii uchet = Accounting, 2004, no. 12, pp. 56–62. (In Russ.)

View all articles of issue


ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 23, Iss. 10
October 2020