search query: @indexterm cost accounting / total: 736
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| Author: | Werkmeister, C. |
| Title: | Lerneffekte in einer prozess-orientierten Variantenkalkulation |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2003 : JUN, VOL. 55:4, p. 382-400 |
| Index terms: | COST ACCOUNTING COSTS LEARNING |
| Language: | ger |
| Abstract: | Empirical evidence on the preferability of product differentiation is ambiguous. General rules therefore are of little use when the question is whether to produce another product type or not, or even to concentrate on product diversification and economics of scope. Managements need for decision support instruments that provide detailed information about cost and revenue of further product types is obvious. Starting from an activity-based input-output-model the paper presents a method to calculate the costs of product type and product volume based learning within hierarchically structured activities. An detailed analysis of an classical example on activity based costing shows the extent, to which an exact consideration influences the preferability of product differentiation (original in German). |
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