Cette thèse interroge l'applicabilité du TDABC dans le secteur de la santé en France avec un contexte marqué par des mutations ces dernières années : maladies chroniques, restrictions budgétaires, réformes, remise en cause du système de financement (la Tarification à l’activité). En mobilisant le cadre conceptuel de la valeur des soins, deux projets de recherche-action sont menés respectivement sur la médiation en santé à l’hôpital et le parcours de soins de l’AVC. Selon les critères de simplicité et précision des méthodes d’évaluation de coûts, la littérature suggère que le TDABC est adapté aux approches transversales et au secteur de la santé. Les résultats montrent l’applicabilité du TDABC et d’autres apports notamment la prise en compte dans les équations de temps de certaines variations de coûts liées à la diversité des parcours et aux évolutions des traitements, une simplification possible par la loi de Pareto, un outil compréhensible par les professionnels de santé et suscitant le dialogue, simulation des « coûts cachés » de l’indisponibilité des ressources et des goulots d’étranglement. Toutefois, plusieurs questions subsistent nuançant la possibilité de sa généralisation en l’état et interrogeant le cadre conceptuel de la valeur notamment l’estimation du temps et du non chiffrable comme la valeur des soins. / This thesis questions the applicability of the TDABC in the health sector in France with a context marked by changes in recent years: rising of chronic diseases, budget restrictions, reforms, questioning of the financing system (DRG) . By mobilizing the conceptual framework of the value of care, two action research projects are conducted respectively on hospital health mediation and the stroke care pathway. According to the criteria of simplicity and precision of costing methods, the literature suggests that TDABC is suitable for cross-sectoral approaches and the health sector. The results show the applicability of the TDABC and other contributions including the inclusion in the time equations of certain cost variations related to the diversity of care pathways and changes in treatment, a possible simplification by the Pareto law, a toolunderstandable by health professionals and stimulating dialogue, simulation of the "hidden costs" of the unavailability of resources and bottlenecks. However, several questions remain, nuancing the possibility of its generalization in the state and questioning the conceptual framework of the value, notably the estimation of the time and the non quantifiable as the value of the care.

Allocating the right amount of indirect cost associated with a specific product or service offers many different options and there is no right or wrong answer to it. At the end of the day, a cost model is only as good as the organization perceives it to be. Today, an increasing number of companies are taking advantage of what the Industry 4.0 has to offer, making use of their own data in particular. In this study, we examine the possibilities of Time-Driven Activity-Based Costing (TDABC) in conjunction with a data-rich manufacturing environment. The research is conducted as a case study at the Swedish startup battery manufacturing company Northvolt. The case study is two folded. Initially, a qualitative exploration of how TDABC with real-time activity data can be developed in a manufacturing company will be conducted. Following, the outcome of a TDABC model which utilized real-time activity data instead of estimated values will be examined through simulation. The study incorporates important findings from previous studies in terms of how much workers are actually overestimating their performances in most cases. The overestimation is one of the largest problems when it comes to TDABC, and it is due to the subjective belief that a worker is actually producing more than he/she actually is. With this in mind, this case simulation showed that Northvolt could possibly improve cost allocation by up to 4% from production cost in the part of the production under investigation by utilizing realtime data instead of overestimated values. / Att allokera rätt mängd indirekta kostnader som är associerade med en viss produkt eller tjänst kan göras på många olika sätt och det finns olika uppfattningar om vad som är rätt eller fel svar på hur. I slutändan är en kostnadsmodell bara så pass bra som organisationen uppfattar att den är. Idag utnyttjar allt fler företag de fördelar som Industry 4.0 har att erbjuda, särskilt tillvaratagandet av sin egna data. I denna studie undersöks möjligheterna för Time-Driven Activity-Based Costing (TDABC) i samband med en datarik produktionsmiljö. Studien utförs som en fallstudie hos den svenska batteriproducenten Northvolt. Fallstudien består av två delar. Dels kommer en kvalitativ undersökning kring hur en TDABC-modell med realtidsdata kan utvecklas i ett tillverkningsföretag som Northvolt att genomföras. Vidare kommer fallstudien också att undersöka resultatet av en TDABC-modell som utnyttjar realtidsdata istället för uppskattade värden genom en simulering. Simuleringen baseras på resultat från tidigare studier när det kommer till hur mycket arbetare övervärderar sina arbetsprestationer. Överskattningen är ett av de största problemen när det kommer till TDABC och beror på den subjektiva tron att man som arbetare faktiskt producerar mer än man i många fall tror. Med detta i åtanke visar simuleringen att Northvolt kan kalkylera med upp emot 4% bättre precision i allokering av produktionskostnader i den del av produktionen som undersöks genom att använda realtidsdata istället för övervärderade värden.

PostNord Logistics TPL AB (PostNord) är en av de största aktörerna inom tredjepartslogistik i Norden. Vid däcklagret i Norrköping står PostNord för logistikaktiviteter i samband med inleveranser, lagring, förädling och utleveranser åt flera återförsäljare. Personalkostnader är den överlägset största kostnadsposten och därför fokuserar ledningen på produktivitet, exempelvis genom effektivisering och högre precision vid bemanningsplanering. Studiens syfte var därför att utveckla en kostnadsmodell baserat på tidsdriven ABC-kalkylering för den operativa verksamheten i däcklagret, som kan tillämpas för att stödja PostNords arbete med att driva produktivitet. Time-Driven Activity-Based Costing (TDABC) är en metodik för att uppskatta åtgången av resurser som personal och maskiner för olika transaktioner, produkter eller kunder. Genom att modellera aktiviteter i tidsekvationer som bygger på tidsuppskattningar är det möjligt att visa vad som påverkar tidsåtgång. Tidsekvationer för de tre aktiviteterna montering, lossning och inlagring utvecklades. Tillvägagångsättet bestod av avstämningar och bearbetning av data, regressionsanalyser, tidsstudier, intervjuer, observationer samt färdigställande och verifiering av kostnadsmodeller i Excel. De färdiga kostnadsmodellerna uppvisade både rimlighet och lovande precision dag-för-dag. Därefter utvecklades fyra användargränssnitt; what-if analyser för montering, lossning och inlagring samt bemanningsplanering för montering. Via användbarhetstester inspirerade av tänka-högt-metoden visades att verktygen var användbara och att de förväntas kunna stödja arbetet med att driva produktivitet i form av effektivisering och bemanningsplanering. I litteraturen finns ett uttalat behov av vidare studier av metodiken TDABC, inklusive designprocessen för TDABC och specifikt framtagning av tidsuppskattningar för tidsekvationerna. Den här studien bidrar till metodiken på följande fyra sätt. 1) En övergripande metod (process) för tidsdriven ABC-kalkylering som framtida studier kan använda. 2) Lärdomar kring specifika aspekter av den övergripande metoden som intervjuer, avstämningar och bearbetning av data samt användning av regressionsanalyser och tidsstudier. 3) Exempel på egenskaper hos den färdiga kostnadsmodellen och implikationer av dem. 4) Anvisningar gällande viktiga val (ställningstaganden) för modelleringen av tidsekvationer och implikationer av dem. / PostNord Logistics TPL AB (PostNord) is one of the largest third-party logistics providers in the Nordics. At the tire warehouse in Norrköping, PostNord performs logistics activities within inbound, storage, production and outbound for several retailers/distributors. Labor is by far the largest cost and hence the management focuses on productivity, for example by efficiency and improving precision in workforce management. The purpose of this study was therefore to develop a cost model based on Time-Driven Activity-Based Costing (TDABC) for the warehouse operations, which can be applied to support PostNord’s efforts to drive productivity. TDABC is a methodology to estimate the consumption of resources such as personnel and equipment caused by different transactions, products or customers. By modelling activities in time equations which are based on time estimates it is possible to show what impacts time consumption (man-hours required). Time equations for the three activities assembly, receiving and putaway were developed. The approach included verifying and processing data, regression analyses, time studies, interviews, observations and finalization and validation of the cost models in Excel. The finalized models proved to be reasonable and to offer promising precision day-to-day. Next, four user interfaces were developed; what-if analyses for assembly, receiving and putaway as well as staff scheduling for assembly. Via usability tests inspired by the think-aloud method it was shown that the applications were usable and expected to support the efforts to drive productivity by efficiency and precision in staffing. In the literature, there is an articulated need for further studies of the TDABC methodology, including the design process for TDABC and specifically the development of time estimates for the time equations. This study contributes to the methodology in the following four ways. 1) An overall method (process) for TDABC which future studies may utilize. 2) Learnings about specific aspects of the overall method regarding interviews, verifying and processing data, as well as the use of regression analysis and time study. 3) Examples of characteristics of the finalized cost models and implications of them. 4) Guidance regarding important choices for the modelling of time equations and implications of them.

Research Questions: Research Question I: How does the material management process of medicine differ between a ward with, and without, an Automated Ward Solution (AWS)? Research Question II: How do time and costs differ in the material management process of medicine between a ward with, and without, an AWS? Research Question III: How has the instalment of a central storage affected the number of orders placed for wards? Purpose: The purpose is to map and compare the material management process of medicine between a ward with, and without, an AWS. Further the mapped processes will be timed, allocated costs by applying TDABC and then compared. The purpose is as well to describe how the instalment of a central storage has affected the frequency of orders placed for wards. Methodology: This project is a qualitative case study as the authors wished to understand the phenomena of having installed AWSs for medicine in a real context. The primary data was collected through interviews, observations and studying of documents; the secondary data was collected through scientific articles and literatures. The collected data answered the research questions with the help of process mapping and TDABC. Conclusion: In the created process maps it is found that the extensiveness of the different processes when compared are similar for both wards; however the allocated costs calculated through TDABC sometimes differ due to the involvement of the Pharmaceutical Unit as it carries a higher capacity cost per minute. Ward 5 can be assumed to have a higher security and accuracy due to the instalment of an AWS and by having laid more responsibility on the Pharmaceutical Unit. The AWS has however led to a larger waste for Ward 5 as it cannot return regular medicine anymore. This project could not directly connect the instalment of a central storage with reduced order lines; however it can be assumed that it has contributed to the decreased order lines placed.

As empresas estão buscando novas estratégias para diminuir os custos e aumentar os lucros dos acionistas e, assim, manter-se no mercado cada vez mais competitivo. O trabalho tem como objetivo apresentar o uso da lógica Fuzzy no modelo TDABC, para diminuir a subjetividade e incerteza, buscando informações mais precisas para auxiliar no planejamento e tomada de decisão. Tendo em vista que a teoria dos conjuntos Fuzzy é conhecida como uma lógica de abordagem que lida com o raciocínio de gerir a incerteza. Como o TDABC tem sido criticado por diversos autores quando se trata de situações incertas pela falta de padronização de algumas atividades, que dificultam a modelagem em termos de equação do tempo. Também são criticados pelos autores os ambientes de produção por encomenda, onde as atividades desse tipo de empresa apresentam grande imprevisibilidade, tanto com relação ao tempo de execução, quanto à intensidade do consumo de recursos. Com o uso da lógica Fuzzy no TDABC podemos reduzir a incerteza e subjetividade buscando informações mais precisas, podendo auxiliar no planejamento e na formação de preços dos produtos. / Companies are seeking new strategies to reduce costs and increase shareholder profits and thus keep the market increasingly competitive. The paper aims to present the use of fuzzy logic in the model TDABC to reduce subjectivity and uncertainty, seeking more precise information to assist in planning and decision making. Given that the theory of fuzzy sets is known as a logical approach that deals with reasoning to manage uncertainty. How TDABC has been criticized by several authors when dealing with uncertain situations by the lack of standardization of some activities that hinder the modeling in terms of the equation of time. Also, are criticized by the authors production environments on demand where activities of the corporation have great unpredictability both with respect to runtime, as the intensity of resource consumption. With the use of fuzzy logic in TDABC can reduce uncertainty and subjectivity seeking more precise information can help in the planning and pricing of products.

Este trabalho apresenta o desenvolvimento e aplicação de uma metodologia de custeio para empresas Prestadoras de Serviços Logísticos (PSLs). Inicialmente estudam-se as atividades logísticas e a estrutura deste tipo de empresa, destacando-se a característica multidimensional de suas operações. Posteriormente, estudam-se os métodos de custeio apresentados na literatura, suas limitações para aplicabilidade às atividades logísticas e à estrutura das PSLs. Revisam-se, também, as bibliografias específicas de custos logísticos, avaliando-se suas deficiências. Propõe-se então uma metodologia para a medição e gerenciamento de custos em empresas Prestadoras de Serviços Logísticos (PSLs), a qual é aplicada em uma PSL de grande porte, de atuação nacional que faz uso dos modais rodoviário e aquaviário de transporte. A aplicação demonstra a flexibilidade da metodologia no custeio das diferentes atividades e modais logísticos, sua adaptabilidade às particularidades do caso concreto e os resultados obtidos quanto à precificação e custeio de serviços prestados, além da estruturação de toda uma base de apoio à gestão da empresa. / This work presents the development and application of a cost methodology for Logistics Services Providers (PSLs, its acronym in Portuguese). Initially, it is presented the activities and structure of this kind of company, with focus on its multidimensional characteristic. Then, the cost management methods and specific methods of logistic costs are studied with all their limitation related to the logistic operations. A methodology for measure and manage costs in logistic companies is proposed and applied to a large company. The application demonstrates the flexibility of the methodology in the cost of different activities and logistic modals, its adaptability to the case particularities and the results obtained regarding pricing and costing of services, besides to structuring a base to support the company management.

As empresas estão buscando novas estratégias para diminuir os custos e aumentar os lucros dos acionistas e, assim, manter-se no mercado cada vez mais competitivo. O trabalho tem como objetivo apresentar o uso da lógica Fuzzy no modelo TDABC, para diminuir a subjetividade e incerteza, buscando informações mais precisas para auxiliar no planejamento e tomada de decisão. Tendo em vista que a teoria dos conjuntos Fuzzy é conhecida como uma lógica de abordagem que lida com o raciocínio de gerir a incerteza. Como o TDABC tem sido criticado por diversos autores quando se trata de situações incertas pela falta de padronização de algumas atividades, que dificultam a modelagem em termos de equação do tempo. Também são criticados pelos autores os ambientes de produção por encomenda, onde as atividades desse tipo de empresa apresentam grande imprevisibilidade, tanto com relação ao tempo de execução, quanto à intensidade do consumo de recursos. Com o uso da lógica Fuzzy no TDABC podemos reduzir a incerteza e subjetividade buscando informações mais precisas, podendo auxiliar no planejamento e na formação de preços dos produtos. / Companies are seeking new strategies to reduce costs and increase shareholder profits and thus keep the market increasingly competitive. The paper aims to present the use of fuzzy logic in the model TDABC to reduce subjectivity and uncertainty, seeking more precise information to assist in planning and decision making. Given that the theory of fuzzy sets is known as a logical approach that deals with reasoning to manage uncertainty. How TDABC has been criticized by several authors when dealing with uncertain situations by the lack of standardization of some activities that hinder the modeling in terms of the equation of time. Also, are criticized by the authors production environments on demand where activities of the corporation have great unpredictability both with respect to runtime, as the intensity of resource consumption. With the use of fuzzy logic in TDABC can reduce uncertainty and subjectivity seeking more precise information can help in the planning and pricing of products.

Este trabalho apresenta o desenvolvimento e aplicação de uma metodologia de custeio para empresas Prestadoras de Serviços Logísticos (PSLs). Inicialmente estudam-se as atividades logísticas e a estrutura deste tipo de empresa, destacando-se a característica multidimensional de suas operações. Posteriormente, estudam-se os métodos de custeio apresentados na literatura, suas limitações para aplicabilidade às atividades logísticas e à estrutura das PSLs. Revisam-se, também, as bibliografias específicas de custos logísticos, avaliando-se suas deficiências. Propõe-se então uma metodologia para a medição e gerenciamento de custos em empresas Prestadoras de Serviços Logísticos (PSLs), a qual é aplicada em uma PSL de grande porte, de atuação nacional que faz uso dos modais rodoviário e aquaviário de transporte. A aplicação demonstra a flexibilidade da metodologia no custeio das diferentes atividades e modais logísticos, sua adaptabilidade às particularidades do caso concreto e os resultados obtidos quanto à precificação e custeio de serviços prestados, além da estruturação de toda uma base de apoio à gestão da empresa. / This work presents the development and application of a cost methodology for Logistics Services Providers (PSLs, its acronym in Portuguese). Initially, it is presented the activities and structure of this kind of company, with focus on its multidimensional characteristic. Then, the cost management methods and specific methods of logistic costs are studied with all their limitation related to the logistic operations. A methodology for measure and manage costs in logistic companies is proposed and applied to a large company. The application demonstrates the flexibility of the methodology in the cost of different activities and logistic modals, its adaptability to the case particularities and the results obtained regarding pricing and costing of services, besides to structuring a base to support the company management.

Este trabalho apresenta o desenvolvimento e aplicação de uma metodologia de custeio para empresas Prestadoras de Serviços Logísticos (PSLs). Inicialmente estudam-se as atividades logísticas e a estrutura deste tipo de empresa, destacando-se a característica multidimensional de suas operações. Posteriormente, estudam-se os métodos de custeio apresentados na literatura, suas limitações para aplicabilidade às atividades logísticas e à estrutura das PSLs. Revisam-se, também, as bibliografias específicas de custos logísticos, avaliando-se suas deficiências. Propõe-se então uma metodologia para a medição e gerenciamento de custos em empresas Prestadoras de Serviços Logísticos (PSLs), a qual é aplicada em uma PSL de grande porte, de atuação nacional que faz uso dos modais rodoviário e aquaviário de transporte. A aplicação demonstra a flexibilidade da metodologia no custeio das diferentes atividades e modais logísticos, sua adaptabilidade às particularidades do caso concreto e os resultados obtidos quanto à precificação e custeio de serviços prestados, além da estruturação de toda uma base de apoio à gestão da empresa. / This work presents the development and application of a cost methodology for Logistics Services Providers (PSLs, its acronym in Portuguese). Initially, it is presented the activities and structure of this kind of company, with focus on its multidimensional characteristic. Then, the cost management methods and specific methods of logistic costs are studied with all their limitation related to the logistic operations. A methodology for measure and manage costs in logistic companies is proposed and applied to a large company. The application demonstrates the flexibility of the methodology in the cost of different activities and logistic modals, its adaptability to the case particularities and the results obtained regarding pricing and costing of services, besides to structuring a base to support the company management.

As empresas estão buscando novas estratégias para diminuir os custos e aumentar os lucros dos acionistas e, assim, manter-se no mercado cada vez mais competitivo. O trabalho tem como objetivo apresentar o uso da lógica Fuzzy no modelo TDABC, para diminuir a subjetividade e incerteza, buscando informações mais precisas para auxiliar no planejamento e tomada de decisão. Tendo em vista que a teoria dos conjuntos Fuzzy é conhecida como uma lógica de abordagem que lida com o raciocínio de gerir a incerteza. Como o TDABC tem sido criticado por diversos autores quando se trata de situações incertas pela falta de padronização de algumas atividades, que dificultam a modelagem em termos de equação do tempo. Também são criticados pelos autores os ambientes de produção por encomenda, onde as atividades desse tipo de empresa apresentam grande imprevisibilidade, tanto com relação ao tempo de execução, quanto à intensidade do consumo de recursos. Com o uso da lógica Fuzzy no TDABC podemos reduzir a incerteza e subjetividade buscando informações mais precisas, podendo auxiliar no planejamento e na formação de preços dos produtos. / Companies are seeking new strategies to reduce costs and increase shareholder profits and thus keep the market increasingly competitive. The paper aims to present the use of fuzzy logic in the model TDABC to reduce subjectivity and uncertainty, seeking more precise information to assist in planning and decision making. Given that the theory of fuzzy sets is known as a logical approach that deals with reasoning to manage uncertainty. How TDABC has been criticized by several authors when dealing with uncertain situations by the lack of standardization of some activities that hinder the modeling in terms of the equation of time. Also, are criticized by the authors production environments on demand where activities of the corporation have great unpredictability both with respect to runtime, as the intensity of resource consumption. With the use of fuzzy logic in TDABC can reduce uncertainty and subjectivity seeking more precise information can help in the planning and pricing of products.