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Abstract

This study mainly grounding on the literature review aimed to conduct the comparative study between Time-Driven Activity-Based Costing(TDABC) and Activity-Based Costing (ABC). According to the literature review, the study has found that the calculation of the Time-Driven Activity-Based Costing is expedient for calculation’s cost. Also, it can straightforwardly assess the inflated costs by splitting the cost of each activity in a more detail manner compared to that of Activity-Based Costing (ABC). The application of each method depends on the characteristics of the firm. A compound firm is suggested to adopt Time-Driven Activity-Based Costing (TDABC) rather than Activity-Based Costing (ABC).

Keywords :Activity-Based Costing Time-Driven Activity-Based Costing

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Steven R. Anderson(Steven R. Anderson 2001 °oµŠÄœ °œ´œš«´„—·Í èn®rÁ¦º°Šš¦´¡¥r ¨³ª¸¦³ª´˜¦

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‡Îµœ¹Š™¹Š„ε¨´Š„µ¦Ÿ¨·˜ (Capacity)…°Šš¦´¡¥µ„¦š¸ÉčoĜ„·‹„¦¦¤˜nµŠÇ ®µ„¤¸š¦´¡¥µ„¦š¸É¥´ŠÅ¤nŗočoĜ„·‹„¦¦¤ „È­µ¤µ¦™

‡Îµœª–Â¥„°°„¤µÂ­—ŠÄ®oÁ®ÈœÅ—o°¥nµŠ´—Á‹œ ¨³¤¸„µ¦‹´—­¦¦˜oœš»œ…°Šš¦´¡¥µ„¦š¸ÉčoÄ®o„´­·ÉŠš¸É˜o°Š„µ¦‡·—˜oœš»œ

×¥˜¦ŠKaplan °oµŠªnµÂœª‡·—Ä®¤nœ¸ ʇ圪–˜oœš»œ„·‹„¦¦¤Šnµ¥„ªnµÁ—·¤ Á¡¦µ³‹³Â­—ŠÁŒ¡µ³¦µ¥„µ¦˜oœš»œÄœ„µ¦‹´—®µ

š¦´¡¥µ„¦Â˜n¨³ž¦³Á£š ¨³‹ÎµœªœÁª¨µš¸ÉčoĜ„µ¦šÎµ„·‹„¦¦¤Ášnµœ´Êœ (Ťn˜o°ŠÂ¥„¥n°¥¦µ¥¨³Á°¸¥—Äœ„µ¦šÎµŠµœ)

‹¹ŠÁ­¸¥Áª¨µÂ¨³‡nµÄo‹nµ¥Äœ„µ¦ž¦³¤ª¨Ÿ¨…o°¤¼¨œo°¥„ªnµ˜oœš»œ„·‹„¦¦¤ÂÁ—·¤

¦³˜oœš»œ„·‹„¦¦¤˜µ¤Áª¨µ ‹¹ŠÅ—o™¼„¡´•œµ…¹ÊœÁ¡ºÉ°¨—‡ªµ¤Ž´Žo°œÄœ„¦³ªœ„µ¦…°Š¦³˜oœš»œ“µœ

„·‹„¦¦¤ ¨Š Á¤ºÉ°Äo ¦³˜oœš»œ„·‹„¦¦¤˜µ¤Áª¨µ ›»¦„·‹Á¡¸¥ŠÂ˜n„ε®œ—˜oœš»œš¦´¡¥µ„¦¨Š­¼n­·ÉŠš¸É˜o°Š„µ¦‡·—˜oœš»œ

×¥˜¦Š ª·›¸„µ¦…°Š˜oœš»œ„·‹„¦¦¤˜µ¤Áª¨µ ˜o°Š„µ¦„µ¦ž¦³¤µ–°¥¼n­°Š°¥nµŠŽ¹ÉŠšÎµÅ—oץŤn¥µ„ ŗo„n „µ¦ž¦³¤µ–

˜oœš»œ…°Šš¦´¡¥µ„¦¤¸ÅªoĜ¦·„µ¦ ¨³ „µ¦ž¦³¤µ–‡ªµ¤˜o°Š„µ¦Äoš¦´¡¥µ„¦ Ž¹ÉŠ¤´„‹³°¥¼nĜ¦¼ž®œnª¥…°ŠÁª¨µ‹µ„

ž¦³¤µ–„µ¦­°Š¦µ¥„µ¦œ¸Ê šÎµÄ®o›»¦„·‹­µ¤µ¦™‡Îµœª–°´˜¦µ˜oœš»œ…°Šš¦´¡¥µ„¦˜n°Áª¨µ Á¡ºÉ°ÄonŠ˜oœš»œš¦´¡¥µ„¦¨Š­¼n

­·ÉŠš¸É˜o°Š„µ¦‡·—˜oœš»œ

3.„¦–¸«¹„¬µ

ÁžÈœ„¦–¸«¹„¬µ˜oœš»œ“µœ„·‹„¦¦¤˜µ¤Áª¨µ(TDABC)Ĝ3›»¦„·‹ —´Šœ¸ Ê

3.1„¦–¸«¹„¬µ ˜oœš»œœ“µœ„·‹„¦¦¤Â¨³Á„–”rÁª¨µ­Îµ®¦´„µ¦ªµŠÂŸœ¦³¥³Áª¨µ„·‹„¦¦¤„n°­¦oµŠ

°»˜­µ®„¦¦¤„n°­¦oµŠÁžÈœ›»¦„·‹š¸É­¦oµŠ¦µ¥Å—o °Š‡r„¦šµŠ—oµœ„n°­¦oµŠ‹¹ŠÄ®o‡ªµ¤­Îµ‡´Äœ „µ¦«¹„¬µÂ¨³

¡´•œµ°¥nµŠ˜n°ÁœºÉ°Š ­nŠŸ¨Ä®o°»˜­µ®„¦¦¤„n°­¦oµŠ¤¸„µ¦¡´•œµÁ¡·É¤…¹Êœ ǦŠ„µ¦„n°­¦oµŠž´‹‹»´œ¤¸„µ¦œÎµÁš‡ÃœÃ¨¥¸š¸É

š´œ­¤´¥¤µÄoĜ„µ¦¦·®µ¦ŠµœÄ®o¤¸ž¦³­·š›·£µ¡ š´ÊŠÄœ„µ¦ªµŠÂŸœ ¨³„ε´ ®œ—Áª¨µŠµœ„n°­¦oµŠ ¦ª¤™¹Š„µ¦‡·—˜oœš»œ

Ž¹ÉŠÁ—·¤Äoª·›¸ ­™·˜·°´˜¦µŸ¨Ÿ¨·˜

ª·›¸„µ¦‹´—„µ¦˜oœš»œœ“µœ„·‹„¦¦¤Â¨³Á„–”rÁª¨µÁžÈœª·›¸„µ¦š¸ÉŠnµ¥Â¨³¤¸ž¦³­·š›·£µ¡Äœ„µ¦Äoª´—˜oœš»œÂ¨³

‡oœ®µ°´˜¦µ˜oœš»œ„ε¨´Š„µ¦Ÿ¨·˜…°Š„·‹„¦¦¤ ¦ª¤™¹Š„ε¨´Š„µ¦Ÿ¨·˜š¸É…µ—®¦º°Á„·œÃ—¥ TDABC ¡´•œµ¤µ‹µ„ Activity- Based Costing×¥˜´ªÂ˜oœš»œœ“µœ„·‹„¦¦¤Â¨³Á„–”rÁª¨µ ž¦³„°Åž—oª¥ Ś ˜´ªÂž¦š¸É­Îµ‡´ ‡º°

°´˜¦µ˜oœš»œ„ε¨´Š„µ¦Ÿ¨·˜ ¨³Áª¨µš¸Éčo—εÁœ·œ„µ¦Â˜n¨³¦µ¥„µ¦®¦º°„·‹„¦¦¤

1. °´˜¦µ˜oœš»œ„ε¨´Š„µ¦Ÿ¨·˜ (Cost per time unit ;CPU) ×¥ CPU = CSC/PC

CSC =˜oœš»œÄœ„µ¦‹´—®µ„ε¨´Š„µ¦Ÿ¨·˜ (Cost of supplying capacity) PC =„ε¨´Š„µ¦Ÿ¨·˜š¸É¥°¤¦´Å—o (Practical capacity)

2.Áª¨µš¸Éčo—εÁœ·œ„µ¦Â˜n¨³„·‹„¦¦¤

‡º° „µ¦ž¦³¤µ–„µ¦…°ŠÁª¨µš¸É‹ÎµÁžÈœÄœ„µ¦—εÁœ·œ„µ¦›»¦„¦¦¤…°Š„·‹„¦¦¤ Ž¹ÉŠ˜´ªÁ¨…ž¦³¤µ–„µ¦…°Š

Áª¨µ¤µ‹µ„„µ¦­´ŠÁ„˜„µ¦–r×¥˜¦Š ®¦º°‹µ„„µ¦­´¤£µ¬–r

„ε¨´Š„µ¦Ÿ¨·˜š¸ÉčoŠµœ‹¦·Š (Total used capacity : TUC) ­µ¤µ¦™‡Îµœª–‹µ„Áª¨µš¸Éčo—εÁœ·œ„µ¦Â˜n¨³

„·‹„¦¦¤

wŸ‘–£w—ŸwŸ‘­i‘Ý‹‹‡iى¤Ùw¡}w‘‘‡Ÿª•“Ÿ ˜‹¥‘ØÐ ˜Ÿ‘Ýܞ† «“ÝzØÝ

×¥ TUC = UT x Q

UT =Áª¨µš¸Éčo—εÁœ·œ„µ¦ÄœÂ˜n¨³„·‹„¦¦¤ (œµš¸/®œnª¥

Q =ž¦·¤µ–Šµœ (®œnª¥

¨³­µ¤µ¦™®µ„ε¨´Š„µ¦Ÿ¨·˜š¸ÉŤnŗočoŠµœ (Unused capacity; UC) ץčo­¤„µ¦

UC = PC-TUC

PC =„ε¨´Š„µ¦Ÿ¨·˜š¸É¥°¤¦´Å—o TUC =„ε¨´Š„µ¦Ÿ¨·˜š¸ÉčoŠµœ

˜´ª°¥nµŠ„µ¦‡Îµœª–Äœ„µ¦ÄoTDABC …o°¤¼¨š¸ÉčoĜ„µ¦‡Îµœª–

˜oœš»œ„ε¨´Š„µ¦Ÿ¨·˜ = 500,000 µš, „ε¨´Š„µ¦Ÿ¨·˜š¸É¥°¤¦´Å—o = 600,000 œµš¸ ‹³Å—o°´˜¦µ˜oœš»œ„µ¦Ÿ¨·˜ = (500,000/600,000) = 0.83 µš/œµš¸ ¡ªnµ„ε¨´Š„µ¦Ÿ¨·˜š¸ÉčoŠµœ330,000œµš¸ Ž¹ÉŠ¤¸‡nµœo°¥„ªnµ„ε¨´Š„µ¦Ÿ¨·˜š¸É

¥°¤¦´Å—o‡º°600,000œµš¸ ­—ŠÄ®oÁ®Èœ„ε¨´Š„µ¦Ÿ¨·˜š¸ÉŤnŗočoŠµœ270,000œµš¸

…o°¤¼¨„·‹„¦¦¤

…»——·œ čo2 ‡œ ž¦·¤µ– (¤.³ 12(¤.³ °´˜¦µŸ¨Ÿ¨·˜3 ¨.¤. ˜n° ‡œ ˜n° ª´œ

„¨—·œ čo 2 ‡œ ž¦·¤µ– (¤.³ 12(¤.³ °´˜¦µŸ¨Ÿ¨·˜6 ¨.¤. ˜n° ‡œ ˜n° ª´œ

˜µ¦µŠ1­—Š„µ¦ž¦³¤µ–‡nµ˜oœš»œÂ¨³‡nµÁª¨µ˜n°„·‹„¦¦¤Ã—¥ª·›¸TDABC

„·‹„¦¦¤ Áª¨µš¸Éčo—εÁœ·œ„µ¦Â˜n¨³

„·‹„¦¦¤œµš¸/®œnª¥

ž¦·¤µ– Áª¨µÃ—¥¦ª¤ ˜oœš»œ¦ª¤

ž¦³¤ª¨Ÿ¨‡Îµ­´ÉŠŽº Ê°…°Š¨¼„‡oµ 5 40,000 200,000 166,000

˜°…o°­Š­´¥Â¨³…o°¦o°ŠÁ¦¸¥œ…°Š¨¼„‡oµ 40 1,000 40,000 33,200

˜¦ª‹­°„µ¦°œ»¤´˜·ªŠÁŠ·œÁºÉ°Ä®o„n¨¼„‡oµ 45 2,000 90,000 74,700

„ε¨´Š„µ¦Ÿ¨·˜š¸ÉčoŠµœ 330,000 273,900

„ε¨´Š„µ¦Ÿ¨·˜š¸ÉŤnŗočoŠµœ 270,000 226,100

„ε¨´Š„µ¦Ÿ¨·˜š¸É¥°¤¦´Å—o 600,000 500,000

š¸É¤µ: ­·š›·«´„—·ÍÍ Ÿ»¥Ã­£µ ¨³„°ž¦ «¦¸œµª·œ (2558

3. „µ¦ž¦³¤µ–Áª¨µ…°Š„·‹„¦¦¤„µ¦„n°­¦oµŠÃ—¥ª·›¸˜oœš»œœ“µœ„·‹„¦¦¤Â¨³Á„–”rÁª¨µ

„µ¦ÄoTDABCĜ„µ¦ž¦³¤µ–Áª¨µÂ¨³˜oœš»œ…°Š„·‹„¦¦¤„µ¦„n°­¦oµŠÁ¡ºÉ°‹´—šÎµÂŸœŠµœ ¤¸°Š‡rž¦³„°

­Îµ‡´‡º° °´˜¦µ˜oœš»œ„ε¨´Š„µ¦Ÿ¨·˜ ¨³„ε¨´Š„µ¦Ÿ¨·˜…°Š„·‹„¦¦¤ Á¡ºÉ°‡oœ®µ°´˜¦µ„µ¦Äo„ε¨´Š„µ¦Ÿ¨·˜…°Š„·‹„¦¦¤

„ε¨´Š„µ¦Ÿ¨·˜ (Áª¨µ ˜µ¤ª·›¸ TDABC ‡º°Áª¨µš¸ÉšÎµÄ®oÁ„·—ž¦³­·š›·£µ¡Äœ„µ¦šÎµŠµœ Ž¹ÉŠ¤¸ž¦³¤µ–80%- 85% …°ŠÁª¨µš´ÊŠ®¤— ­nªœÁª¨µš¸ÉŤnÁ„·—ž¦³­·š›·£µ¡‹³¤¸‡nµž¦³¤µ– 15%-20%‹µ„„ε¨´Š„µ¦Ÿ¨·˜š´ÊŠ®¤—

(ÁžÈœÁª¨µš¸É­¤¤˜·…¹ÊœÁ¡ºÉ°ÄoĜ„µ¦‡Îµœª–×¥ž¦³¤µ–„µ¦‹µ„‡ªµ¤ÁžÈœ‹¦·Š

wŸ‘–£w—ŸwŸ‘­i‘Ý‹‹‡iى¤Ùw¡}w‘‘‡Ÿª•“Ÿ ˜‹¥‘ØÐ ˜Ÿ‘Ýܞ† «“ÝzØÝ

84 •Ÿ‘˜Ÿ‘wŸ‘‹žÖ¢«“ÝwŸ‘}ž†wŸ‘ ™Ÿ•¡‰Ÿ“ž™Ÿ˜Ÿ‘zŸ

Œ`‰¢² ~‹ž‹‰¢² 1 z¢z

„ε¨´Š„µ¦Ÿ¨·˜ (Áª¨µ ­µ¤µ¦™®µÅ—o‹µ„…o°¤¼¨„·‹„¦¦¤ ¨³ ˜µ¦µŠš¸É 2 Áª¨µ„µ¦šÎµŠµœ˜n°®œnª¥ 160œµš¸

ž¦·¤µ–Šµœ 12¨.¤. ‹³˜o°ŠÄoÁª¨µÄœ„µ¦šÎµŠµœš¸ÉÁ„·—ž¦³­·š›·£µ¡Ã—¥¦ª¤ž¦³¤µ– 1,920 œµš¸ ‹µ„„ε¨´Š„µ¦Ÿ¨·˜

(Áª¨µ „·‹„¦¦¤…»——·œš¸É¤¸ž¦³¤µ–1,420œµš¸ ­—Š‡nµ„ε¨´Š„µ¦Ÿ¨·˜š¸É…µ—ÁžÈœÁª¨µÃ—¥¦ª¤ž¦³¤µ–500œµš¸ ¨³

˜oœš»œ¦ª¤ž¦³¤µ– 1,939µš ‹µ„˜oœš»œ„·‹„¦¦¤…»——·œš¸É¤¸ 1,434µš ­—Š‡nµ˜oœš»œš¸É…µ—ÁžÈœÃ—¥¦ª¤ž¦³¤µ–

505µš —´ŠÂ­—ŠÄœ˜µ¦µŠ2

—´Šœ´Êœ „µ¦‹´—šÎµÂŸœÁª¨µ…°Š„·‹„¦¦¤…»——·œ ‹µ„Áª¨µ„·‹„¦¦¤š¸¤ŠµœnµŠ 2‡œ˜n°ª´œš¸ÉÁ„·—ž¦³­·š›·£µ¡

ž¦³¤µ–710œµš¸ ŸœÁª¨µ…°Š„·‹„¦¦¤…»——·œš¸É­°—‡¨o°Š„´­£µ¡Âª—¨o°¤„µ¦šÎµŠµœ ‹³ÄoÁª¨µž¦³¤µ–2.7ª´œ

­Îµ®¦´„·‹„¦¦¤…»——·œ

˜µ¦µŠ2­—ŠÁª¨µÂ¨³˜oœš»œ…°Š„·‹„¦¦¤…»——·œÃ—¥Äo¦³TDABC

„·‹„¦¦¤…»——·œ Áª¨µ˜n°®œnª¥ ž¦·¤µ– Áª¨µ ˜oœš»œ

„ε¨´Š„µ¦Ÿ¨·˜š¸ÉčoŠµœ 160 12 1,920 1,939

„ε¨´Š„µ¦Ÿ¨·˜š¸É¤¸ 1,420 1,434

„ε¨´Š„µ¦Ÿ¨·˜š¸É…µ— 500 505

š¸É¤µ : ­·š›·«´„—·ÍÍ Ÿ»¥Ã­£µ ¨³„°ž¦ «¦¸œµª·œ (2558

„·‹„¦¦¤Šµœ„¨—·œ Á¦·É¤‹µ„„µ¦ž¦³¤µ–˜oœš»œ„·‹„¦¦¤Ã—¥š¸¤nµŠ 2 ‡œ ‡nµ‹oµŠª´œ¨³300 µš ˜n°‡œ

ÁžÈœ‡nµÄo‹nµ¥ 600µš ¦ª¤„´˜oœš»œšµŠ°o°¤20%ÁžÈœ‡nµÄo‹nµ¥š´ÊŠ®¤—720µš ¨³ž¦³¤µ–Áª¨µ„ε¨´Š„µ¦Ÿ¨·˜š¸É

šÎµÄ®oÁ„·—ž¦³­·š›·£µ¡‹µ„š¸¤ŠµœnµŠ2‡œ (Ťnœ´¦ª¤®´ª®œoµŠµœ®¦º°¡œ´„Šµœ­µ¥­œ´­œ»œ ‹µ„Áª¨µ„µ¦šÎµŠµœ8

´ÉªÃ¤Š˜n°ª´œ ®¦º° 480œµš¸ ‡œŠµœ 2 ‡œ ÁžÈœÁª¨µ960œµš¸ ¦³¥³Áª¨µ—εÁœ·œŠµœ1 ª´œ ÁžÈœÁª¨µš´ÊŠ®¤— 960œµš¸ ¨³

¡·‹µ¦–µž´‹‹´¥¨—ž¦³­·š›·£µ¡šÎµŠµœ šÎµÄ®oÁª¨µÁ„·—ž¦³­·š›·£µ¡¨—¨Š¦ª¤24%‹µ„Áª¨µš´ÊŠ®¤—˜n°ª´œ —´Šœ´ÊœÁª¨µ

„ε¨´Š„µ¦Ÿ¨·˜š¸¤ŠµœnµŠ1 ‡œš¸ÉšÎµÄ®oÁ„·—ž¦³­·š›·Ÿ¨ ž¦³¤µ– 365œµš¸˜n°ª´œ ¨³Áª¨µž¦³­·š›·£µ¡‹µ„š¸¤ŠµœnµŠ

2 ‡œ ÁžÈœÁª¨µž¦³¤µ– 730œµš¸ ¦ª¤¦³¥³Áª¨µ—εÁœ·œŠµœ1ª´œ ÁžÈœÁª¨µ730œµš¸ —´Šœ´Êœ°´˜¦µ˜oœš»œ„ε¨´Š„µ¦Ÿ¨·˜

‹¹ŠÁšnµ„´720/730 = 0.99µš˜n°œµš¸

‹µ„œ´Êœ®µ„ε¨´Š„µ¦Ÿ¨·˜ (Áª¨µ ‹µ„…o°¤¼¨Áª¨µ„µ¦šÎµŠµœ˜n°®œnª¥80 œµš¸ ž¦·¤µ–Šµœ12 ¨.¤. ‹³˜o°ŠÄo Áª¨µÄœ„µ¦šÎµŠµœš¸ÉÁ„·—ž¦³­·š›·£µ¡Ã—¥¦ª¤ž¦³¤µ–960œµš¸ ‹µ„„ε¨´Š„µ¦Ÿ¨·˜„·‹„¦¦¤„¨—·œš¸É¤¸ž¦³¤µ–730

œµš¸ ­—Š‡nµ„ε¨´Š„µ¦Ÿ¨·˜š¸É…µ—ÁžÈœÁª¨µÃ—¥¦ª¤ž¦³¤µ– 230 œµš¸ ¨³˜oœš»œ¦ª¤ž¦³¤µ–950µš ‹µ„˜oœš»œ

„·‹„¦¦¤„¨—·œš¸É¤¸ž¦³¤µ– 723µš ­—Š‡nµ˜oœš»œš¸É…µ—ÁžÈœÃ—¥¦ª¤ž¦³¤µ– 228µš —´ŠÂ­—ŠÄœ˜µ¦µŠ3

˜µ¦µŠ3­—ŠÁª¨µÂ¨³˜oœš»œ…°Š„·‹„¦¦¤„¨—·œÃ—¥Äo¦³TDABC

„·‹„¦¦¤„¨—·œ Áª¨µ˜n°®œnª¥ ž¦·¤µ– Áª¨µ ˜oœš»œ

„ε¨´Š„µ¦Ÿ¨·˜š¸ÉčoŠµœ 80 12 960 950

„ε¨´Š„µ¦Ÿ¨·˜š¸É¤¸ 730 723

„ε¨´Š„µ¦Ÿ¨·˜š¸É…µ— 230 228

š¸É¤µ : ­·š›·«´„—·ÍÍ Ÿ»¥Ã­£µ ¨³„°ž¦ «¦¸œµª·œ (2558

wŸ‘–£w—ŸwŸ‘­i‘Ý‹‹‡iى¤Ùw¡}w‘‘‡Ÿª•“Ÿ ˜‹¥‘ØÐ ˜Ÿ‘Ýܞ† «“ÝzØÝ

—´Šœ´Êœ „µ¦‹´—šÎµÂŸœÁª¨µ…°Š„·‹„¦¦¤„¨—·œ ‹µ„Áª¨µ„·‹„¦¦¤š¸¤ŠµœnµŠ 2‡œ˜n°ª´œš¸ÉÁ„·—ž¦³­·š›·£µ¡

ž¦³¤µ–730œµš¸ ŸœÁª¨µ…°Š„·‹„¦¦¤„¨—·œš¸É­°—‡¨o°Š„´­£µ¡Âª—¨o°¤„µ¦šÎµŠµœ‹³ÄoÁª¨µž¦³¤µ–1.32ª´œ

¨³Äœ˜µ¦µŠ 5 ­—Š„µ¦ž¦³¤µ–Áª¨µÃ—¥ª·›¸ TDABC ¨³¦³¥³Áª¨µšÎµŠµœš¸ÉšÎµÅ—o‹¦·Š…°Š¦µ¥„µ¦Šµœ—·œÄœ­°Š

„·‹„¦¦¤ ŗo„n „·‹„¦¦¤…»— ÁžÈœ¦³¥³Áª¨µž¦³¤µ– 2.7 ª´œ ¨³2.86ª´œ ˜µ¤¨Îµ—´ ¨³„·‹„¦¦¤„¨—·œÁžÈœÁª¨µ

ž¦³¤µ– 1.32ª´œ ¨³ 1.36ª´œ˜µ¤¨Îµ—´ —´ŠÂ­—ŠÄœ˜µ¦µŠ 4

˜µ¦µŠ4Áž¦¸¥Áš¸¥˜oœš»œ‹¦·Š„´ TDABC

„·‹„¦¦¤Šµœ—·œ ¦µ¥„µ¦ Áª¨µª´œ Áª¨µœµš¸

ª´œš¸É1 ª´œš¸É2 ª´œš¸É3 ª´œš¸É4 ª´œš¸É5

TDABC …»——·œ 2.7 1,920

„¨—·œ 1.32 960

Actual …»——·œ 2.86 1,920

„¨—·œ 1.36 960

TDABC Áª¨µ˜µ¤ÂŸœ ˜n°ª´œ 710 710 719 730 11

­³­¤ 710 1,420 2,139 2,869 2,880

Actual Áª¨µ‹¦·Š ˜n°ª´œ 672 672 674 701 161

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