Time-Driven Activity-Based Costing

ACKNOWLEDGMENTS

This book is the synthesis of ten years of work to develop Time-Driven Activity-Based Costing. It started in 1997 as just an idea and evolved into a more formal framework through the contributions of countless people. Employees at Acorn, outside consultants, members of academia, and, of course, numerous clients at Acorn were critical to this process. We will always be indebted to them.

We would like to first thank the folks at Acorn throughout these formative years. Robert Mills; Anderson’s HBS classmate James Brigman ; Manisha Fernando; and Acorn’s first employee, Steve Schulist, all helped set the wheels in motion by applying this approach to real clients and by creating a software application focused on TDABC. Years later, ...