ZP-Praxis: Konzeption einer Prozesskostenrechnung für den F&E-Bereich eines Automobilzulieferers

Uwe Götze, Anja Schmidt and Katja Stöhr

Metrika: International Journal for Theoretical and Applied Statistics, 2005, vol. 16, issue 3, 349-372

Abstract: In order to achieve an improved cost control and accounting for selected fields of research and development of an automobile supplier an activity based costing should be introduced. This article describes a concept for the arrangement of an activity based costing, which considers the characteristics of the investigated object on the one hand and which contains statements for handling typical methodical problems of such a cost accounting instrument on the other hand. Based on the system of Horváth and Mayer the individual steps of an activity based costing, i.e. the demarcation of the investigation range, the structuring and analysis of activities and processes, the determination of process durations, process quantities and capacity quotas will be discussed particularly as well as the calculation of process costs and the analysis of results. Copyright Physica-Verlag 2005

Date: 2005
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1007/BF02825648 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:metrik:v:16:y:2005:i:3:p:349-372

Ordering information: This journal article can be ordered from
http://www.springer.com/statistics/journal/184/PS2

DOI: 10.1007/BF02825648

Access Statistics for this article

Metrika: International Journal for Theoretical and Applied Statistics is currently edited by U. Kamps and Norbert Henze

More articles in Metrika: International Journal for Theoretical and Applied Statistics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().