haku: @author Homburg, C. / yhteensä: 50
viite: 26 / 50
| Tekijä: | Homburg, C. Zimmer, K. |
| Otsikko: | Optimale Auswahl von Kostentreibern in der Prozesskostenrechnung |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1999 : VOL. 51:11, p. 1042-1055 |
| Asiasana: | COST ACCOUNTING COST ALLOCATION OVERHEAD COSTS |
| Kieli: | ger |
| Tiivistelmä: | To allocate overhead costs to cost objects, activity-based costing (ABC) uses cost drivers that measure the cost objects' resource utilization. In selecting cost drivers, accuracy must be traded off against ABC-system complexity. On one hand, a high accuracy in allocating overhead costs often requires a high number of cost drivers. On the other hand, a small number of cost drivers is desirable to achieve acceptable information cost and to make the ABC-system easier for management to understand. In this paper we propose a model for optimal cost driver selection. Our approach differs from existing approaches in that we take into account the possibility of combining several cost drivers. This extension yields a more accurate cost allocation with the same ABC system complexity. |
SCIMA