haku: @indexterm Activity-based costing / yhteensä: 22
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| Tekijä: | Greulich, P.A. (et al) |
| Otsikko: | Kapazitätsdimensionierung durch aktivitätsorien Kostenmanagement am Beispiel eines Fernsehanbieters |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2004 : AUG, VOL. 56:5, p. 470-486 |
| Asiasana: | Activity-based costing Broadcasting industry Capacity Television industry |
| Kieli: | ger |
| Tiivistelmä: | Broadcasting companies face increasing cost pressure. A case study that uses information about activity-based cost of used and unused capacity in order to economize on labour and materials costs is developed in this article. The driving choice variable is the adjustment of excess (peak-load) capacity. It is shown that activity-based cost management performs well for materials cost but less well for labour cost. |
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