Applying activity-based costing to production planning with stepwise capacity costs

Homburg, Carsten ; Bauer, Ralf

Document Type: Conference or workshop publication
Year of publication: 1998
Book title: Pre-Prints : Tenth International Working Seminar on Production Economics, Igls/Innsbruck, Austria, February 16-20, 1998
The title of a journal, publication series: Proceedings of the Tenth International Working Seminar on Production Economics, 1998, Igls/Innsbruck
Conference title: 10th International Working Seminar on Production Economics
Location of the conference venue: Igls/Innsbruck, Austria
Date of the conference: 16.-20.02.1998
Place of publication: Igls/Innsbruck
Publishing house: Kongresszentrum Igls
Publication language: English
Institution: Business School > ABWL u. Unternehmensplanung, insbes. Operations Research (Schneeweiss Em)
Subject: 330 Economics
Abstract: 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.

Dieser Eintrag ist Teil der Universitätsbibliographie.

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