This paper reviews an implementation strategy of activity breakdown for the assessment of process time. In addition, the study proposes the classification models for estimating the process time of Time-Driven Activity-Based Costing (TDABC) based on various types of activity breakdown structures, including activity interface perspective, activity decomposition perspective and activity priority perspective.
목차
Abstract 1. 서론 2. 활동연계구분에 따른 프로세스시간 측정방안 3. 활동동작구분에 따른 프로세스시간 측정방안 4. 활동우선순위에 따른 프로세스시간 측정방안 5. 결론 6. References