On the applicability of activity based costing as a planning instrument


Schneeweiß, Christoph



Document Type: Article
Year of publication: 1998
The title of a journal, publication series: International Journal of Production Economics
Volume: 54
Issue number: 3
Page range: 277-284
Place of publication: Amsterdam [u.a.]
Publishing house: Elsevier
ISSN: 0925-5273
Publication language: English
Institution: Business School > ABWL u. Unternehmensplanung, insbes. Operations Research (Schneeweiss Em)
Subject: 330 Economics
Abstract: Activity based costing (ABC) attempts to measure the impact of overhead costs. It thus seeks to support decisions that optimally allocate overhead capacities. To evaluate the applicability of ABC as a planing instrument, we discuss the allocation of capacities within the broad framework of production-investment models for which ABC can be considered as a simple approximation. For various parameter settings the validity of the ABC approach is investigated. It turns out that the optimality loss can be considerable.

Dieser Eintrag ist Teil der Universitätsbibliographie.




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