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

Author

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  • Uwe Götze
  • Anja Schmidt
  • Katja Stöhr

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

Suggested Citation

  • Uwe Götze & Anja Schmidt & Katja Stöhr, 2005. "ZP-Praxis: Konzeption einer Prozesskostenrechnung für den F&E-Bereich eines Automobilzulieferers," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 16(3), pages 349-372, September.
    • Handle: RePEc:spr:metrik:v:16:y:2005:i:3:p:349-372
    DOI: 10.1007/BF02825648
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