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Kapazitätsdimensionierung durch aktivitätsorientiertes Kostenmanagement am Beispiel eines Fernsehanbieters

Author

Listed:
  • Peter A. Greulich

    (Stuttgart Institute of Management and Technology (SIMT))

  • Ulrich Kalbfell

    (Robert-Bosch GmbH)

  • Stephan Lengsfeld

    (Technische Universität München)

  • Ulf Schiller

    (Universität Bern)

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.

Suggested Citation

  • Peter A. Greulich & Ulrich Kalbfell & Stephan Lengsfeld & Ulf Schiller, 2004. "Kapazitätsdimensionierung durch aktivitätsorientiertes Kostenmanagement am Beispiel eines Fernsehanbieters," Schmalenbach Journal of Business Research, Springer, vol. 56(5), pages 470-486, August.
    • Handle: RePEc:spr:sjobre:v:56:y:2004:i:5:d:10.1007_bf03372746
    DOI: 10.1007/BF03372746
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    Keywords

    M41;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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