Browsing by Author "ALI, ALI SHERIF ALI HOSSNEY"

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    Time-Driven Activity-Based Costing Implementation in the Automotive After-Sales Service Sector Using the Six Sigma DMAIC Approach
    (The British University in Dubai (BUiD), 2024-09) ALI, ALI SHERIF ALI HOSSNEY; Dr Sa'Ed M. Salhieh
    This research explores how Time-Driven Activity-Based Costing (TDABC) is applied in the automotive after-sales services operating within a service centre located in Dubai, UAE. It also aims to solve the inefficiencies of allocation using conventional costing methods which do not reflect true service, as well as the general overhead costs in this industry. Through a Six Sigma Define, Measure, Analyse, Improve, and Control (DMAIC) methodology, this study offers a structured way of dealing with TDABC implementation. The research design entailed collecting detailed information on service activities and time and resource consumption, thereby devising an enhanced costing model. The major results show that TDABC has significant improvements insofar as the accuracy of costs is concerned when compared to conventional methods. As such, pricing strategies have become more precise due to the introduction of TDABC, while there has been better management of resources, leading to increased profitability. In summary, this research illustrates that TDABC can be integrated into Six Sigma's DMAIC process to not only enhance cost transparency but also to improve the operational effectiveness. This study offers valuable knowledge for car service shops looking to maximise their management of costs and profits from service delivery.