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I need to know more about difference between ABC and TBAC. Activity - based costing ( ABC ) is often thought of quite complex and

I need to know more about difference between ABC and TBAC.
Activity-based costing (ABC) is often thought of quite complex and difficult to implement. A further innovation has been the development of Time Driven ABC (TABC), that is supposed to be a superior method, estimates costs more accurately, as well as easier to implement.
1- What are the principal differences between ABC and TBC?
2- What does Activity based allocation system "buy" with its additional complexity over labor or machine hour-based allocation system?
3- How is TABC different from the labor-based allocation system?
4- Time Driven Activity Based Costing (TABC) System has been proposed as a simpler version of activity-based cost system. Usually simplicity (in implementation as claimed) comes at a cost. Does TABC make any sacrifice from the principles of ABC that has the potential to make it less accurate?
I need to hear different opinion and consolidate with my answer.

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