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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