Das Netzwerk-Cluster-Kostenmodell — ein allgemeines Modell der Kostenrechnung

Klaus Dellmann
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Klaus Dellmann: Instituts für Unternehmensrechnung und Controlling der Universität Bern

Schmalenbach Journal of Business Research, 1999, vol. 51, issue 11, 1019-1041

Abstract: Summary In this article we present a general cost accounting model which is based on networks or on a supermatrix respectively. Thus the technology of cost accounting models is becoming more transparent. The introduction of cost intensities allows the allocation of costs, these in a very general definition. Costs in this definition are negative consequences with respect to a criterion. By introducing a general method of measurement it is possible to combine tangible and intangible factors. It can be shown that the allocation of costs is done by raising the matrix to powers and is even possible when interdependencies and feedback are taken into account. The normalized costs allocated to objects (departments, products, processes, activities …) are relevant costs in the sense that they are usefull for decisions.

Date: 1999
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DOI: 10.1007/BF03371609

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