The breakthrough of TDABC lies in the usage of
time equations to estimate the time spent on each activity
[17]. Through the inclusion of multiple time drivers, the
time-driven approach to ABC can capture the complexities of organizations far more simply than the traditional
ABC system could, which might well have had to account
for varying transaction times by treating each variant of
the process as a distinct activity [14]. Hence, TDABC seemingly provides many opportunities to design cost models
in environments with complex activities, as in healthcare
organizations, and service organizations, in general.