Obračun troškova po aktivnostima baziran na vremenu - instrument integrisanog upravljanja lean poslovnim procesima

Achieving, maintaining, and strengthening competitive advantage is a key factor in the survival and success of the contemporary companies. The companies, by defining their mission, vision, and goals, and formulating their strategy based on this, strive to attain the above mentioned. The constant strategy component of contemporary companies involves continuous efforts to improve business. Continuous and operational improvement of business processes are the focus of many researchers – theoreticians and practitioners. In relation to their implementation, numerous management tools have been developed. The tool which has demonstrated high efficiency for the purpose of continuous improvement is the lean concept. Its essence is in the constant pursuit of cost reduction through the improvement of business processes and elimination of all forms of waste, but also in the improvement of knowledge, skills, and competencies of employees. Since the foundation of an effective management is the quality measurement process, in relation to the lean management, various methodologies and approaches to measuring its effects are being proposed and created. Some of them are related solely to lean business environment, while others are created as independent concepts. In the opinion of many experts, the system which emerged as the particularly suitable for the conditions of lean business environment and measurement of the effects of effort toward continuous improvement is Time-Driver Activity Based Costing - TDABC. TDABC system is considered as a kind of “financial thermometer” of the effects of lean concept application. It is a contemporary cost accounting and cost management system, which includes an improved methodology for cost accounting, based on time equations and time drivers. TDABC in the pursuit of a more precise determination of product costs, assigns them only the costs of really consumed capacity but not the costs of unused capacity, which are actually period costs. Given the frequency of the TDABC system application in terms of lean business environment, today there is more and more talk about the application of an integrated Lean TDABC approach. The integrated approach is based on the high compatibility and complementarity of the TDABC system and lean concept, and provides companies a number of strategic and operational benefits. Postizanje, očuvanje i jačanje konkurentske prednosti predstavlja ključni faktor opstanka i uspešnosti poslovanja savremenih preduzeća. P