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Applying activity-based costing to production planning with stepwise capacity costs
Homburg, Carsten
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Bauer, Ralf
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Document Type:
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Conference or workshop publication
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Year of publication:
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1998
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Book title:
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Pre-Prints : Tenth International Working Seminar on Production Economics, Igls/Innsbruck, Austria, February 16-20, 1998
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The title of a journal, publication series:
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Proceedings of the Tenth International Working Seminar on Production Economics, 1998, Igls/Innsbruck
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Conference title:
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10th International Working Seminar on Production Economics
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Location of the conference venue:
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Igls/Innsbruck, Austria
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Date of the conference:
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16.-20.02.1998
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Place of publication:
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Igls/Innsbruck
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Publishing house:
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Kongresszentrum Igls
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Publication language:
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English
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Institution:
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Business School > ABWL u. Unternehmensplanung, insbes. Operations Research (Schneeweiss 1979-2004, Em)
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Subject:
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330 Economics
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Abstract:
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Activity-based costing (ABC) allocates overhead costs more accurately than traditional cost systems. To evaluate the performance of ABC as a planning instrument we consider two typical situations for which ABC is only capable to achieve approximate solutions. First, we consider the typical case of overhead capacitites that are adaptable only in discrete steps; secondly, we assume that cost drivers do not exhaustively explain the utilization of the overhead capacities. Using a mixed integer program as a benchmark, both cases will be analysed seperately, as well as in their combined effect. It will be shown that, as compared to the benchmark, simple ABC decisions rules may result in a considerable economic loss.
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 | Dieser Eintrag ist Teil der Universitätsbibliographie. |
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