Time-driven activity-based costing (TDABC) is an extension to activity-based costing, and offers a simpler approach, with its focus on time as the primary cost driver.

In addition, TDABC can uncover useful information about the attributes of organisational operations and the associated activities. Prior knowledge of the principles of ABC is a pre-requisite for this course.

This one hour online course forms part of the FastClass short course suite.

Learning objectives

  • Explain the concept of time-driven activity-based costing (TDABC).
  • Outline the benefits of TDABC.
  • Apply the 7 steps to implementing TDABC.
  • Calculate:
    • The cost per time unit of practical capacity.
    • The costs assigned to key activities.
    • Any unused capacity.


This online course is suitable for management accountants, financial accountants and financial controllers within corporate and small to medium organisations. It is also well suited to those in public practice, looking to provide advice on activity based costing methods to clients.

365 Days