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Abstract
This study examines the impact of Time-Driven Activity Based Costing (TDABC) implementation to enhance the firm’s competitive position in the context of lean environment.Through examining Michael Porter’s model for competitive strategies as well as focusing on firms, operate in the context of lean environment. This study provides insights into the impact of TDABC implementation on facilitating the deal with complex operations exists in some of lean companies, reducing costs and wastes, planning and utilizing capacity, and achieving strategic goals.To achieve the objective of this research, a survey is used through questionnaire. A sample of 100 respondents from 38 Egyptian manufacturing firms listed in EGX100 is used to test research hypotheses. Hypothesis is tested using one sample t-test. The study reveals that TDABC can be integrated with lean manufacturing system. It also concluded that TDABC could deal with the complexity of some operations in the Egyptian manufacturing firms. In addition, it can reduce costs and wastes in terms of non-value added activities, processes, time, and capacity. Finally, the study concluded that TDABC can help in achieving strategic goals. Therefore, it is concluded that TDABC provides a powerful tool to enhance the firm’s competitive position. This study contributes to the literature by revealing that TDABC can be implemented in lean environment and such impelementation in lean environment enhances the competitive position of the company