ActivityBasedCostingVerfahren

Activity-Based Costing (ABC) is a method of costing that allocates overhead costs to products or services based on their consumption of resources. Unlike traditional costing methods, which allocate overhead costs equally across all products or services, ABC assigns costs based on the actual use of resources such as labor, materials, and machinery. This approach provides a more accurate reflection of the true cost of producing a product or providing a service.

ABC involves several key steps:

1. Identifying cost drivers: These are the activities that consume resources and drive costs. Examples include machine hours, labor hours, and materials used.

2. Assigning costs to cost drivers: This involves determining the cost of each resource and then assigning it to the relevant cost driver.

3. Allocating costs to products or services: This step involves calculating the cost of each product or service based on its consumption of the identified cost drivers.

ABC is particularly useful in industries where products or services have varying levels of resource consumption. For example, in manufacturing, a complex product may require more labor and materials than a simple one. By using ABC, companies can better understand the true cost of producing each product and make more informed decisions about pricing, production, and resource allocation.

While ABC provides a more accurate costing method, it also requires more data and analysis than traditional costing methods. Companies must carefully identify and measure cost drivers, assign costs to them, and then allocate those costs to products or services. Despite these challenges, ABC is widely used in various industries, including manufacturing, healthcare, and service sectors, due to its ability to provide more accurate and relevant cost information.