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
2. Assigning costs to cost drivers: This involves determining the cost of each resource and then assigning
3. Allocating costs to products or services: This step involves calculating the cost of each product or
ABC is particularly useful in industries where products or services have varying levels of resource consumption.
While ABC provides a more accurate costing method, it also requires more data and analysis than traditional