The TDABC Adoption, Capacity Exploitation, and Sustainable Development: A Theoretical Perspective

Abstract

This paper aims to explore the role of using TDABC in promoting sustainable development in industrial companies. The costing system based on time-oriented activities (TDABC) is one of the important and modern management systems for measuring the cost of the product and service provided and measuring energy. The process, of idle energy, was highlighted so that the decision is in the hands of the managers to exploit the idle energy in another atmosphere within the economic unit and preserve the resources of the economic unit to reach sustainable development and use the resources according to the requirements of the current period and ensure the rest for future generations. The objective of this paper indicates that TDABC costing provides appropriate cost information through a more equitable distribution of costs, saving energy, and not incurring additional costs for the product or service (i.e. borne only by the cost of the product or service) and this contributes to energy utilization and sustainable development.