TY  - JOUR
T1  - The Role of Time Driven Activity Based Costing in Rationalizing the
Preparation of Planning Budgets
AU - Karim Kadhim, Hatem 
JO  - Journal of Engineering and Applied Sciences
VL  - 14
IS  - 15
SP  - 5203
EP  - 5211
PY  - 2019
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2019.5203.5211
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2019.5203.5211
KW  - Time driven activity based costing
KW  -traditional budget
KW  -time driven activity based budgeting
KW  -statistical program
KW  -hypothesis testing
KW  -TDABB
AB  - This research aims to demonstrate the role of Time Driven Activity Based Costing (TDABC)
technique in development of budgets, thus, increasing the effectiveness of planning, control and performance
evaluation in light of the contemporary developments of the business environment in addition to identifying
the most important elements that help to apply Time Driven Activity Based Budgeting (TDABB) technique
in the economic entity and raise awareness level with their management the importance of this technique and
the possibility of transformation from the traditional budgets systems to the time driven activity based
budgeting. To achieve this, the researcher followed the analytical method by using the statistical questionnaire
as a means to collect data from the research sample individuals from engineering, administrative, accounting,
technical staffs and others, the research sample consisted of (60) persons and conducting statistical analysis
of the data and hypothesis testing was the use of the Statistical Program (SPSS). The test and accept
hypothesis after calculating a set of statistical measures such as the arithmetic mean, the standard deviation,
coefficient of variation and weight percentage. This test was validated using the t-test of one sample. The test
showed that the value of calculated (t) is greater than the value tabled (t) at statistical significance level (5%)
and degree of freedom (59). The most important results were that the (TDABC) technique outputs are accurate
cost information in the allocation of indirect costs which are inputs to the application of (TDABB) technique.
In addition, the application of (TDABB) technique requires a set of components, including top management
support and training courses for economic entity staff to promote the application of this technique and other
components.
ER  -