Purpose: The purpose of this paper is to present a procedure to implement time-driven activity-based costing (TDABC) using Maynard Operation Sequence Technique (MOST). In this paper three research questions are addressed: How can MOST be used to frame time equations? How can MOST be used for...

Costing is an important issue in a competitive world. Many companies had adopted TDABC for better cost visibility. Assembly is very common activity in the small scale industries (SSI). In a SSI, many operations like riveting, drilling, fastening, loosening and tightening, hammering, labeling,...

Six Sigma is a universal management approach implemented to companies like Motorola and General Electric. Acknowledging grand success in terms of global profitability and customer satisfaction in corporate world, Health care sector can also be benefited by the application of the same to achieve...