Kapazitätsdimensionierung durch aktivitätsorientiertes Kostenmanagement am Beispiel eines Fernsehanbieters

Peter A. Greulich, Ulrich Kalbfell, Stephan Lengsfeld and Ulf Schiller
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Peter A. Greulich: Stuttgart Institute of Management and Technology (SIMT)
Ulrich Kalbfell: Robert-Bosch GmbH
Stephan Lengsfeld: Technische Universität München
Ulf Schiller: Universität Bern

Schmalenbach Journal of Business Research, 2004, vol. 56, issue 5, 470-486

Abstract: Summary Broadcasting companies — whether public or private — face increasing cost pressure. This paper develops a case study that uses information about activity-based cost of used and unused capacity in order to economize on labor and materials costs. The driving choice variable is the adjustment of excess (peak-load) capacity. We show that activity-based cost management performs well for materials cost but less well for labor cost. This is due to the fact that broadcasting companies typically mix of employees and freelancers.

Keywords: M41; Activity-Based Costing; Broadcasting Companies; Capacity Choice; Kapazitätswahl; Prozesskostenrechnung; Rundfunkunternehmen (search for similar items in EconPapers)
Date: 2004
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DOI: 10.1007/BF03372746

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