Lerneffekte in einer prozessorientierten Variantenkalkulation

Clemens Werkmeister
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Clemens Werkmeister: Universität Hohenheim

Schmalenbach Journal of Business Research, 2003, vol. 55, issue 4, 382-400

Abstract: Summary Empirical evidence on the preferability of product differentiation is ambiguous. General rules therefore are of little use when the question is whether to produce another product type or not, or even to concentrate on product diversification and economics of scope. Managements need for decision support instruments that provide detailed information about cost and revenue of further product types is obvious. Starting from an activity-based input-output-model the paper presents a method to calculate the costs of product type and product volume based learning within hierarchically structured activities. An detailed analysis of an classical example on activity based costing shows the extent, to which an exact consideration influences the preferability of product differentiation.

Keywords: Activity Based Costing; Cost Accounting; Learning Effects; Lerneffekte; Prozesskostenrechnung; Variantenmanagement (search for similar items in EconPapers)
Date: 2003
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DOI: 10.1007/BF03372710

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