Calculate transaction cost with a TDABC capacity cost rate and time equation.
The service desk costs $300,000 per quarter and supplies 240,000 practical capacity minutes. A standard ticket takes 8 minutes. A security exception adds 22 minutes. A manager review adds 6 minutes. TDABC transaction cost = capacity cost rate x time required The common mistake is to average every ticket into one rate. That hides the few transaction features that actually consume support capacity. Capacity rate $300,000 / 240,000 practical capacity minutes = $1.25 per minute. Use practical capacity, not theoretical maximum capacity, so normal breaks and realistic availability are not ignored. Time equation Time = 8 minutes base + 22…
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