Optimale Auswahl von Kostentreibern in der Prozeßkostenrechnung

Carsten Homburg () and Kirstin Zimmer
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Carsten Homburg: Universität Mannheim
Kirstin Zimmer: Universität Mannheim

Schmalenbach Journal of Business Research, 1999, vol. 51, issue 11, 1042-1055

Abstract: Summary To allocate overhead costs to cost objects, activity-based costing (ABC) uses cost drivers that measure the cost objects’ resource utilization. In selecting cost drivers, accuracy must be traded off against ABC-system complexity. On one hand, a high accuracy in allocating overhead costs often requires a high number of cost drivers. On the other hand, a small number of cost drivers is desirable to achieve acceptable information cost and to make the ABC-system easier for management to understand. In this paper we propose a model for optimal cost driver selection. Our approach differs from existing approaches in that we take into account the possibility of combining several cost drivers. This extension yields a more accurate cost allocation with the same ABC-system complexity.

Date: 1999
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DOI: 10.1007/BF03371610

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