Optimale Auswahl von Kostentreibern in der Prozeßkostenrechnung

Homburg, Carsten ; Zimmer, Kirstin

Document Type: Article
Year of publication: 1999
The title of a journal, publication series: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : Zfbf
Volume: 51
Issue number: 11
Page range: 1042-1055
Place of publication: Wiesbaden
Publishing house: Springer Gabler
ISSN: 0341-2687 , 2366-6153
Publication language: German
Institution: Business School > ABWL u. Unternehmensplanung, insbes. Operations Research (Schneeweiss 1979-2004, Em)
Subject: 330 Economics
Abstract: 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.

Dieser Eintrag ist Teil der Universitätsbibliographie.

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