Abstract The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC were found and 37 were used because only 37 articles included both the application of the systems and the comparison of the results of the systems. Correlation analysis and regression analysis were used to test whether there is a relationship between overhead costs and the differences in the results of ABC and TDABC systems. The results indicated that there is a statistically significant relationship between the total amount of overhead cost and the differences in the results of ABC and TDABC systems. Accordingly, when the overhead costs are increased, the TDABC system produces more different results than ABC. Based on this finding, the practical implication of this study seems to portray that companies with high overhead costs using the TDABC system rather than the ABC have the advantage of ascertaining product costing differently, which are more accurate.

中文翻译：

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间接费用成本幅度对ABC和TDABC系统之间差异的影响

摘要这项研究的目的是研究间接费用成本幅度对ABC和TDABC差异结果的影响。使用了定量研究方法，并通过广泛的文献综述收集了数据。共找到170篇同时包括ABC和TDABC的文章，并使用了37篇，因为只有37篇文章同时包括了系统的应用和系统结果的比较。相关分析和回归分析用于检验间接费用与ABC和TDABC系统结果之间是否存在关联。结果表明，间接费用总额与ABC和TDABC系统结果的差异之间存在统计上的显着关系。因此，当增加间接费用时，TDABC系统产生的结果要比ABC大得多。基于此发现，该研究的实际含义似乎描绘出，使用TDABC系统而不是ABC的高间接费用的公司具有可以更准确地确定产品成本的优势。