The aim of this paper is to compare and contrast four different costing systems: F
ull costing, Activity-based Costing (ABC), Time-driven Activity-based Costing (TDABC) and Value Stream Costing (VSC). Companies around the world use different costing techniques for a variety of reasons and
a particular plant may wonder which approach would fit better its needs. Since TDABC and VSC are new techniques, there are not many references in literature and not many compa-
nies have implemented them . For this reason
, the comparison is done by means of a case study. Results given by the four methods may be more or less similar depending on the structure and organization of both the process and the company.
CitacióRuiz de Arbulo, P.; Fortuny, J.; Vintro, C. Costing a Product by Old and New Techniques: Different Wines for Different Occasions. A: Industrial Engineering and Complexity Management. "7th International Conference on Industrial Engineering and Industrial Management. XVII Congreso de Ingeniería de Organización (CIO)". Valladolid: 2013, p. 120-128.